US GAAP Disclosure List

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Financial Services, Insurance, Long-Duration Contracts TIG Template 04a


ItemTypePeriodBalanceDescription
Insurance text
Market Risk Benefit textDisclosure of information about contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Market Risk Benefit textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Product Or Service Axis
Market Risk Benefit, after Increase (Decrease) from Instrument-Specific Credit Risk, Total$instantcreditAmount, before effect of reinsurance and after accumulated increase (decrease) in instrument-specific credit risk, of contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Market Risk Benefit, before Reinsurance and Cumulative Increase (Decrease) from Instrument-Specific Credit Risk Change, Ending Balance$instantcreditAmount, before effect of reinsurance and cumulative increase (decrease) in instrument-specific credit risk, of contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Market Risk Benefit, Issuance$durationcreditAmount of increase in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from contract issuance.
Market Risk Benefit, Interest Expense$durationdebitAmount of interest expense for contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Market Risk Benefit, Attributed Fee Collected$durationdebitAmount of cash inflow to contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from attributed fee collected.
Market Risk Benefit, Benefit Payment$durationcreditAmount of cash outflow to policyholder from benefit payment for contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Market Risk Benefit, Increase (Decrease) from Interest Rate Change$durationcreditAmount of increase (decrease) in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from change in interest rate.
Market Risk Benefit, Increase (Decrease) from Equity Market Change$durationcreditAmount of increase (decrease) in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from change in equity market assumption.
Market Risk Benefit, Increase (Decrease) from Volatility$durationcreditAmount of increase (decrease) in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from change in market volatility assumption.
Market Risk Benefit, Increase (Decrease) from Actual Policyholder Behavior Different from Expected$durationcreditAmount of increase (decrease) in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from change associated with actual policyholder behavior different from expected.
Market Risk Benefit, Increase (Decrease) from Future Expected Policyholder Behavior Assumption$durationcreditAmount of increase (decrease) in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from change in future expected policyholder behavior assumption.
Market Risk Benefit, Increase (Decrease) from Other Assumption$durationcreditAmount of increase (decrease) in contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk from change in assumption, classified as other.
AOCI, Market Risk Benefit, Instrument-Specific Credit Risk, before Tax$instantcreditAmount, before tax, of accumulated other comprehensive income (loss) (AOCI) from (increase) decrease in instrument-specific credit risk on contract or contract feature in long-duration contract issued by insurance entity protecting contract holder from other-than-nominal capital market risk and exposing insurance entity to other-than-nominal capital market risk.
Market Risk Benefit Before Reinsurance And Cumulative Increase Decrease From Instrument Specific Credit Risk Change
Market Risk Benefit, Reinsurance Recoverable, after Allowance$instantdebitAmount, after allowance for credit loss, recoverable under reinsurance for contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Market Risk Benefit, after Reinsurance and Cumulative Increase (Decrease) from Instrument-Specific Credit Risk Change, Total$instantcreditAmount, after effect of reinsurance and cumulative increase (decrease) in instrument-specific credit risk, of contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Products And Services Domain

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