Regulation S-X
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| Column A | Column B | Column C | Column D | |
| Segment1 | Deferred policy acquisition cost (caption 7) | Future policy benefits, losses, claims and loss expenses (caption 13-a-1) | Unearned premiums (caption 13-a-2) | |
| __________ | __________ | __________ | __________ | |
| Total5 | __________ | __________ | __________ | __________ |
| Column E | Column F | Column G | Column H | |
| Other policy claims and benefits payable (caption 13-a-3) | Premium revenue (caption 1) | Net investment income (caption 2)3 | Benefits, claims, losses, and settlement expenses (caption 5) | |
| __________ | __________ | __________ | __________ | |
| Total5 | __________ | __________ | __________ | __________ |
| Column I | Column J | Column K | ||
| Amortization of deferred policy acquisition costs4 | Other operating expenses 3, 4 | Premiums written2 |
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| __________ | __________ | __________ | ||
| Total5 | __________ | __________ | __________ |
1. Segments shown should be the same as those presented in the footnote disclosures called for by generally accepted accounting principles.
2. Does not apply to life insurance or title insurance. This amount should include premiums from reinsurance assumed and be net of premium on reinsurance ceded.
3. State the basis for allocation of net investment income and. where applicable other operating expenses.
4. The total of columns I and J should agree with the amount shown for income statement caption 6.
5. Totals should agree with the indicated balance sheet and income statement caption amounts, where a caption number is shown.
Regulatory History |
46 FR 54338, Nov. 2, 1981 |
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