US GAAP Disclosure List

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Insurance Based Operations


ItemTypePeriodBalanceDescription
Statement of Financial Position text
Statement textPresentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity.
Restatement Axis
Class of Stock textInformation by the different classes of stock of the entity.
text
Restatement Domain
Class of Stock durationShare of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.
Assets text
Liabilities and Equity text
Restatement Adjustment Member
Common Class A durationClassification of common stock representing ownership interest in a corporation.
Common Class B durationClassification of common stock that has different rights than Common Class A, representing ownership interest in a corporation.
Common Class C durationClassification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation.
duration
Noncumulative Preferred Stock durationPreferred stock upon which unpaid dividends do not accrue.
Redeemable Preferred Stock durationDescription of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series.
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.
Convertible Preferred Stock durationPreferred stock that may be exchanged into common shares or other types of securities at the owner's option.
duration
Preferred Class B durationOutstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series A Preferred Stock durationSeries A preferred stock.
Series B Preferred Stock durationSeries B preferred stock.
Series C Preferred Stock durationSeries C preferred stock.
duration
Series E Preferred Stock durationSeries E preferred stock.
Series F Preferred Stock durationSeries F preferred stock.
Series G Preferred Stock durationSeries G preferred stock.
Series H Preferred Stock durationSeries H preferred stock.
text
Assets under Management, Carrying Amount$instantdebitThe carrying amount of assets an investment adviser manages on behalf of investors.
Restricted Cash and Cash Equivalent text
Real Estate, Held-for-Sale$instantdebitAmount of investment in land and building held for sale. Excludes real estate considered inventory.
Real Estate Acquired, Insurance Claim Settlement$instantdebitAmount of real estate acquired through insurance claim settlement.
$instantdebit
Accrued Investment Income Receivable$instantdebitInterest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Premiums and Other Receivables, Net text
Accrued Interest, after Allowance for Credit Loss text
Accounts Receivable, Excluding Accrued Interest, after Allowance for Credit Loss, Noncurrent text
text
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, after Allowance for Credit Loss text
Sales-Type Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Direct Financing Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss text
text
Debt Securities, Available-for-Sale, Excluding Accrued Interest$instantdebitAmount excluding accrued interest, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Reinsurance Recoverables, Including Reinsurance Premium Paid, Gross to Net text
Funds Held under Reinsurance Agreements, Asset$instantdebitAmount of the reinsurer's funds held on its behalf by the ceding insurer, including funds held in trust, under reinsurance treaties or contracts with the assuming insurer as security for the payment of the obligations thereunder.
Deferred Policy Acquisition Costs and Present Value of Future Insurance Profits, Net text
text
Property, Plant, and Equipment, Collections, Not Capitalized$instantdebitAmount not capitalized of work of art, historical treasure, and similar asset classified as collections.
Deferred Income Tax Assets, Net$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Goodwill, Beginning Balance$instantdebitAmount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.
Intangible Assets, Net (Excluding Goodwill) text
$instantdebit
Disposal Group, Including Discontinued Operation, Assets text
Asset, Held-for-Sale, Not Part of Disposal Group text
Separate Account Asset$instantdebitAmount of asset at fair value held for benefit of separate account policyholder.
Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment$instantdebitAmount of receivable from retroactive adjustment for final settlement or appeal due from third-party payor.
$instantdebit
Assets, Total$instantdebitAmount of asset recognized for present right to economic benefit.
Liabilities text
Commitments and Contingencies$instantcreditRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
Temporary Equity text
text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosure text
Partners' Capital, Including Portion Attributable to Noncontrolling Interest text
Partners' Capital, Number of Units, Par Value and Other Disclosure text
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest text
$instantcredit

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