US GAAP Disclosure List 2017

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SEC Schedule, Article 12-17, Reinsurance


ItemTypePeriodBalanceDescription
Supplemental Schedule of Reinsurance Premiums for Insurance Companies text
Supplemental Schedule of Reinsurance Premiums for Insurance Companies textThe entire disclosure for the supplemental schedule of reinsurance information. Reinsurance schedule includes, but is not limited to, the type of insurance, gross amount of premiums, premiums ceded to other entities, premiums assumed from other entities, net amount of premium revenue, and the percentage of the premiums assumed to net premium revenue.
Reinsurance Premiums for Insurance Companies, by Product Segment textDescribes the information required to be disclosed which includes the type of insurance, gross amount of premiums, premiums ceded to other companies, premiums assumed from other companies, net amount of premium revenue, and the percentage of the premiums assumed to net premium revenue.
Products and Services textInformation by products and services or groups of similar products and services.
Reinsurance Premiums for Insurance Companies, by Product Segment 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 durationProduct or service, or a group of similar products or similar services.
Life Insurance in Force, Net text
Premiums Earned, Net text
Life Insurance in Force, Percentage Assumed to Net%instantPercentage of assumed life insurance issued and outstanding contracts to life insurance issued and outstanding after contracts ceded to other entities and contracts assumed by the entity. Includes, but not limited to, dividends and adjustments to face value.
Premiums, Percentage Assumed to Net%durationPercentage of assumed premiums earned by the entity to net premiums earned.
Other Insurance Product Line durationProduct line consisting of other types of insurance.
Variable Annuity durationA contract that provides periodic payments, which vary according to the investment experience of the separate accounts in which the amounts paid to provide for the annuity are allocated.
Variable Life durationLife insurance contract under which the benefits payable upon death or surrender vary to reflect the investment experience of a separate account supporting such policies.
Universal Life durationLife insurance contract under which premiums are generally flexible, the level of death benefits may be adjusted, and mortality expense, and other charges may vary.
Nontraditional Long-Duration Contracts durationPrimarily annuity and life products having nontraditional terms. Some of these products combine fixed and variable features and are sold as general account or separate account products.
Group Insurance Policies durationProduct line consisting of insurance policies issued to organizations to provide benefits to multiple individuals.
Individual Insurance Policies durationProduct line consisting of insurance policies issued to individuals.
Life and Annuity Insurance Product Line durationProduct line consisting of insurance policies providing death benefits and annuity contracts.
Life Insurance Product Line durationProduct line consisting of insurance policies providing death benefits.
Investments Product Line durationProduct line consisting of variable annuities and other forms of investment contracts.
Accident and Health Insurance Product Line durationProduct line consisting of insurance against loss by illness or injury, including but not limited to medical, dental, disability, workmen's compensation and long-term care.
Health Insurance Product Line durationProduct line consisting of insurance against loss by illness or injury.
Financial Guarantee Insurance Product Line durationProduct line consisting of insurance against financial default.
Property, Liability and Casualty Insurance Product Line durationProduct line consisting of insurance against property related losses. Includes, but is not limited to, damage, theft or legal liability for personal injury.
Property Insurance Product Line durationProduct line consisting of insurance against damage or theft of property.
Surety Product Line durationProduct line consisting of insurance policies that provide guarantees of performance.
Title Insurance Product Line durationProduct line consisting of insurance against the loss of an interest in a property because of legal defects.
Life Insurance in Force, Gross$instantcreditAmount before contracts ceded to other entities and contracts assumed by the entity of life insurance issued and outstanding. Includes, but not limited to, dividends and adjustments to face value.
Life Insurance in Force, Ceded$instantdebitAmount of life insurance issued and outstanding ceded to other entities. Includes, but not limited to, dividends and adjustments to face value.
Life Insurance in Force, Assumed$instantcreditAmount of life insurance issued and outstanding assumed from other entities. Includes, but not limited to, dividends and adjustments to face value.
Life Insurance in Force, Net, Total$instantcreditAmount after contracts ceded to other entities and contracts assumed by the entity of life insurance issued and outstanding. Includes, but not limited to, dividends and adjustments to face value.
Direct Premiums Earned$durationcreditAmount, before premiums ceded to other entities and premiums assumed by the entity, of premiums earned.
Ceded Premiums Earned$durationdebitAmount of earned premiums ceded to other entities.
Assumed Premiums Earned$durationcreditAmount of earned premiums assumed from other entities.
Premiums Earned, Net, Total$durationcreditAmount, after premiums ceded to other entities and premiums assumed by the entity, of premiums earned.

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