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Regulation S-X 17cfr210_12_17
Rule 12-17

Reinsurance


For insurance companies

Column A Column B Column C Column D
  Gross amount Ceded to other companies 1 Assumed from other companies
Life insurance in force      
Premiums:      
Life insurance __________ __________ __________
Accident and health
insurance
__________ __________ __________
Property and liability
insurance
__________ __________ __________
Title insurance __________ __________ __________
Total premiums __________ __________ __________


 
Column A Column E Column F  
  Net amount2 Percentage of amount assumed to net3  
Life insurance in force      
Premiums:      
Life insurance __________ __________  
Accident and health
insurance
__________ __________  
Property and liability
insurance
__________ __________  
Title insurance __________ __________  
Total premiums __________ __________  

1. Indicate in a note any amounts of reinsurance or coinsurance income netted against premiums ceded.

2. This Column represents the total of column B less column C plus column D. The total premiums in this column should represent the amount of premium revenue on the income statement.

3. Calculated as the amount in column D divided by amount in column E.


Regulatory History

46 FR 54338, Nov. 2, 1981

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