US GAAP Disclosure List


Financial Services, Insurance, Long-Duration Contracts TIG Template 05a

Insurance text
Separate Account, Liability textDisclosure of information about separate account liability, including, but not limited to change in liability and related cash surrender value.
Product Or Service Axis
Separate Account, Liability 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.
Products And Services Domain
Separate Account, Liability, Ending Balance$instantcreditAmount of liability for variable contract in which all or portion of contract holder's funds is allocated to specific separate account and supported by assets held in separate account.
Separate Account, Liability, Premium and Deposit, Total$durationdebitAmount of cash inflow to separate account liability from premium and deposit from cash received.
Separate Account, Liability, Policy Charge$durationdebitAmount of decrease in separate account liability from policy charge.
Separate Account, Liability, Surrender and Withdrawal, Total$durationdebitAmount of decrease in separate account liability from contract redemption and withdrawal of funds.
Separate Account, Liability, Benefit Payment$durationcreditAmount of cash outflow to separate account policyholder from benefit payment.
Separate Account, Liability, Increase (Decrease) from Invested Performance$durationcreditAmount of increase (decrease) in separate account liability from performance of investment.
Transfer to (from) Policyholder Account Balance (to) from Separate Account$durationcreditAmount of transfer to (from) liability for policyholder account balance (to) from liability for separate account.
Separate Account, Liability, Increase (Decrease) from Other Change$durationcreditAmount increase (decrease) in separate account liability from change, classified as other.
Separate Accounts Liability
Separate Account, Liability, Cash Surrender Value, Amount$instantcreditAmount of separate account liability payable to policyholder upon surrender of contract before maturity.
Variable Annuity durationContract providing periodic payment that varies according to investment experience of separate account in which amount paid to provide for annuity is allocated.
Long-Duration Insurance, Other durationContract providing long-duration insurance coverage, classified as other.
Variable Universal Life durationContract providing life insurance that combines both adjustability of premium, coverage and investment features, and variability of benefit payable upon death or surrender from investment experience of separate account supporting contract.

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