17 C.F.R. § 210.12-16
Supplementary insurance information.
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]