US GAAP Disclosure List 2017

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Other than Investments in Related Parties


ItemTypePeriodBalanceDescription
Summary of Investments, Other than Investments in Related Parties text
Summary of Investments, Other than Investments in Related Parties textThe entire disclosure for the schedule applicable to insurance companies summarizing investments held as of the most recent audited balance sheet. At a minimum, such summary is by three major categories of investments including: (1) fixed maturities primarily consisting of bonds, including convertibles and bonds with warrants, and redeemable preferred stocks, (2) equity securities primarily consisting of common stocks and nonredeemable preferred stocks, and (3) other investments including mortgage loans on real estate, real estate held for investment, real estate acquired in satisfaction of debt, policy loans, other long-term investments, and short-term investments not otherwise categorized. The information provided with respect to each item within each category includes: (A) the original cost of equity securities and, as to fixed maturity securities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts, (B) fair value as of the reporting date, and (C) the amount at which the item within each category is shown in the statement of financial position; with respect to (C), if the amount at which shown in the statement of financial position is different from the items original [amortized] cost or fair value, an explanation of the difference may be included herein.
Summary of Investments, Other than Investments in Related Parties textSummarization of information required and determined to be disclosed concerning investments held as of the most recent audited balance sheet. At a minimum, such summary is by three major categories of investments including: (1) fixed maturities primarily consisting of bonds, including convertibles and bonds with warrants, and redeemable preferred stocks, (2) equity securities primarily consisting of common stocks and nonredeemable preferred stocks, and (3) other investments including mortgage loans on real estate, real estate held for investment, real estate acquired in satisfaction of debt, policy loans, other long-term investments, and short-term investments not otherwise categorized. The information provided with respect to each item within each category includes: (A) the original cost of equity securities and, as to fixed maturity securities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts, (B) fair value as of the reporting date, and (C) the amount at which the item within each category is shown in the statement of financial position; with respect to (C), if the amount at which shown in the statement of financial position is different from the items original [amortized] cost or fair value, an explanation of the difference may be included herein.
Investment Type textInformation by type of investments.
Summary of Investments, Other than Investments in Related Parties, Reportable Data 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.
Investments durationAsset obtained to generate income or appreciate in value.
Summary of Investments, Other than Investments in Related Parties, Cost$instantdebitThis item represents the original cost of the entity's investments including investments in equity securities and, as to fixed maturities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts.
Summary of Investments, Other than Investments in Related Parties, Fair Value$instantdebitThis item represents the reported amount of the entity's investments measured at fair value. Fair value is the price that would be received to sell an investment in an orderly transaction between market participants at the balance sheet [measurement] date.
Summary of Investments, Other than Investments in Related Parties, Carrying Amount$instantdebitThis element represents the carrying (reported) amount of the entity's investments as of the balance sheet date. This amount may represent the individual investment's or group of similar investments' original cost, fair value, or such other amount at which the investment is shown in the entity's balance sheet.
Summary of Investments, Other than Investments in Related Parties, Carrying Amount ExplanationtextExplanation of difference between the amount of an investment shown in the balance sheet with the original cost or fair value.
Equity Securities, Investment Summary durationThis element provides types of investments that may be contained within the equity securities category. Examples of items within this category may include common stocks and nonredeemable preferred stocks which may, at a minimum, be further categorized by investments in companies within the following industries: (1) public utilities; (2) banks, trust and insurance companies; (3) industrial, miscellaneous and all other.
Fixed Maturities durationThis element provides types of investments that may be contained within the fixed maturity category which are securities having a stated final repayment date. Examples of items within this category may include bonds, including convertibles and bonds with warrants, and redeemable preferred stocks.
Mortgages durationA loan to finance the purchase of real estate where the lender has a lien on the property as collateral for the loan.
Real Estate Investment durationThis element represents direct equity investments in real estate projects (Land, buildings and improvements owned for income production and capital accretion potential) and certain loans accounted for as real estate investments. For loans accounted for as real estate investments, the entity (lender) has virtually the same risks and rewards as those of owners or joint venture participants. Such arrangements are treated as if the entity actually has an ownership interest in the property. In such arrangements, the entity (lender) participates in expected residual profits, which may be in the form of an equity kicker or a higher than usual effective interest rate. At the outset and during the construction and development of the property, the borrower generally has little or no equity in the property and the entity's (lender's) only source of repayment is the property. The entity (lender) generally (a) agrees to provide substantially all funds to acquire, develop, and construct the property, (b) funds the commitment or origination fees or both, and (c) funds interest during the development and construction of the property.
Real Estate Acquired in Satisfaction of Debt durationReal estate taken in settlement of troubled loans through surrender or foreclosure.
Policy Loans durationLoan issued by an insurance company, collateralized by the cash value of the borrower's life insurance policy.
Other Long-term Investments durationLong-term investments classified as other.
Short-term Investments durationInvestments which are not otherwise included in another category or item that the entity has the intent to sell or dispose of within one year from the date of the balance sheet.
Common Stocks, by Industry durationThis element provides for investments in common stock required to be summarized by the following industries: (1) public utilities; (2) banks, trust and insurance companies; (3) industrial, miscellaneous and all other.
Nonredeemable Preferred Stock durationPreferred shares that are not redeemable before liquidation of the entity. Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.
Other Corporate Bonds durationInvestments in corporate fixed maturity debt securities classified as other.
Collateralized Mortgage Backed Securities durationSecurities collateralized by mortgage loans.
Convertibles and Bonds with Warrants Attached durationBonds which are convertible into another security, usually common shares of the issuer and bonds with warrants attached.
US Treasury and Government durationThis category includes investments in debt securities issued by the United States Department of the Treasury, US Government Agencies and US Government-sponsored Enterprises. Such securities may include treasury bills (short-term maturities - one year or less), treasury notes (intermediate term maturities - two to ten years), and treasury bonds (long-term maturities - ten to thirty years), debt securities issued by the Government National Mortgage Association (Ginnie Mae) and debt securities issued by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac).
US States and Political Subdivisions Debt Securities durationBonds or similar securities issued by state, city, or local US governments or the agencies operated by state, city, or local governments. Debt securities issued by state governments may include bond issuances of US state authorities including, for example, but not limited to, housing authorities, dormitory authorities, and general obligations while debt securities issued by political subdivisions of US states would include, for example, debt issuances by county, borough, city, or municipal governments.
Foreign Government Debt durationDebt securities (such as bonds) issued by a national, local, or municipal government not within the country of domicile of the entity.
Public Utility, Bonds durationThis item represents investments by the reporting entity in fixed maturity securities (bonds) issued by a public utility.
Certificates of Deposit durationShort to medium-term investment available at banks and savings and loan institutions where a customer agrees to lend money to the institution for a certain amount of time and is paid a predetermined rate of interest. Certificates of deposit (CD) are typically Federal Deposit Insurance Corporation (FDIC) insured.
Mandatorily Redeemable Preferred Stock durationPreferred shares that an entity is required to redeem for cash or other assets at a fixed or determinable date or upon the occurrence of an event.
Asset-backed Securities durationSecurities that are primarily serviced by the cash flows of a discrete pool of receivables or other financial assets for example, but not limited to, credit card receivables, car loans, recreational vehicle loans, and mobile home loans.

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