17 C.F.R. § 210.12-16

Supplementary insurance information.

Last amended: 2018Year: 2026Length: 223 wordsOfficial source

Cite as 17 C.F.R. § 210.12-16 (2026)

[For insurance companies] Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K Segment 1 Deferred policy acquisition cost (caption 7) Future policy benefits, losses, claims and loss expenses (caption 13-a-1) Unearned premiums (caption 13-a-2) 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) Amortization of deferred policy acquisition costs 4 Other operating expenses 3 4 Premiums written 2 Total 5 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 premiums 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 statement of comprehensive income caption 7. 5 Totals should agree with the indicated balance sheet and statement of comprehensive income caption amounts, where a caption number is shown. [46 FR 54338, Nov. 2, 1981, as amended at 57 FR 45293, Oct. 1, 1992; 64 FR 1734, Jan. 12, 1999; 83 FR 50208, Oct. 4, 2018]
17 C.F.R. § 210.12-16: Supplementary insurance information. | Justis AI