US GAAP Disclosure List

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Liabilities


ItemTypePeriodBalanceDescription
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense text
Additional Liability, Long-Duration Insurance, before Reinsurance, after Discount Rate Change, Total$instantcreditAmount, before effect of reinsurance and after current period update of cash flow assumption and discount rate change, of present value of total expected payment to policyholder in excess of present value of total expected assessment. Excludes benefit classified as market risk benefit or under provisions of Topic 815 on derivative and hedging.
Policyholder Account Balance text
Market Risk Benefit, after Increase (Decrease) from Instrument-Specific Credit Risk, Total$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.
Unearned Premiums$instantcreditCarrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date.
Deposit Contracts, Liabilities$instantcreditCarrying amount of liabilities as of the balance sheet date pertaining to amounts received by the insurer or reinsurer from the insured (including a ceding company) under insurance or reinsurance contracts for which insurance risk is not transferred.
Investment-related Liabilities text
Deferred Income Tax Liabilities, Net$instantcreditAmount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting.
Operating Lease, Liability, Total$instantcreditPresent value of lessee's discounted obligation for lease payments from operating lease.
Debt and Lease Obligation text
Surplus Notes$instantcreditFinancial instruments issued by insurance entities (surplus notes) that are includable in surplus for statutory accounting purposes as prescribed or permitted by state laws and regulations that are liabilities of the issuer.
Dividends Payable$instantcreditCarrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding.
Separate Account, Liability, Beginning Balance$instantcreditAmount of liability for variable contract in which all or portion of contract holder's funds is allocated to specific separate account and supported by assets held in separate account.
Other Liabilities, Total$instantcreditAmount of liabilities classified as other.
Liabilities, Total$instantcreditSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
Liability for Future Policy Benefit, before Reinsurance text
Guaranteed Interest Contracts$instantcreditThe amount of the liability as of the balance sheet date pertaining to the guarantee given by the insurance entity to contract holders of a specified rate of return (a guaranteed yield) on their investments for a specified period.
Reinsurance Payable$instantcreditThe carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements.
Liability for Claims and Claims Adjustment Expense text
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense, Total$instantcreditThe aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies.
Policyholder Dividends Payable$instantcreditCarrying value as of the balance sheet date of the liability for dividends that are payable to the policyholders based upon the terms of the underlying insurance contracts.
Policyholder Contract Deposit$instantcreditAmount of liability due to policyholder for deposit held under long-duration contract issued by insurance entity.
Other Policyholder Funds$instantcreditAmount due to policyholders for funds held that are returnable under the terms of insurance contracts, classified as other.
Policyholder Account Balance, Beginning Balance$instantcreditAmount due to policyholder. Includes, but is not limited to, unpaid policy dividend, retrospective refund, and undistributed earnings on participating business. Excludes future policy benefit and claim expense.
Obligation to Return Securities Received as Collateral$instantcreditThe fair value of collateral received by the entity associated with securities borrowed that must be returned if the counterparty fulfills its obligations. It appears on the balance sheet as a liability and has a corresponding asset that appears on the balance sheet called Securities Received as Collateral.
Securities Sold under Agreements to Repurchase, Total$instantcreditAmount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset.
Financial Instruments Sold, Not yet Purchased, at Fair Value$instantcreditFair value of obligations incurred from short sales.
Trading Liabilities$instantcreditThe carrying amount of liabilities as of the balance sheet date that pertain to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities, obligations under repurchase agreements, and securities borrowed arrangements.
Disposal Group, Including Discontinued Operation, Liabilities, Total$instantcreditAmount classified as liabilities attributable to disposal group held for sale or disposed of.
Payables To Broker Dealers And Clearing Organizations
Investment-related Liabilities$instantcreditThe aggregate amount of liabilities as of the balance sheet date for obligations incurred in connection with the entity's investments.
Short-Term Debt text
Long-Term Debt and Lease Obligation, Including Current Maturities text
Borrowings under Guaranteed Investment Agreements$instantcreditCarrying value as of the balance sheet date of the sum of the obligations to contract holders to provide to them an agreed upon rate of return pursuant to the terms of the underlying contract. These contracts represent lending by the contract holders to the entity in return for a guaranteed (primarily fixed) interest rate until maturity, unless called earlier if the contracts provide that option to the contract holders (usually institutions). There is little or no insurance risk for the entity.
Debt and Lease Obligation, Total$instantcreditAmount of short-term and long-term debt and lease obligation.

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