17 C.F.R. § 210.12-18 Supplemental information (for property-casualty insurance underwriters).
Title 17 - Commodity and Securities Exchanges
[49 FR 47599, Dec. 6, 1984] for face-amount certificate investment companies
Title 17: Commodity and Securities Exchanges
PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
Form and Content of Schedules
§ 210.12-18 Supplemental information (for property-casualty insurance underwriters).
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ Claims and claim Reserves Discount, adjustment expenses Amortization Paid Deferred for unpaid if any, Net incurred related to of deferred claims and Affiliation with registrant policy claims and deducted Unearned Earned investment ---------------------- policy claim Premiums acquisition claim in column premiums premiums income (1) acquisition adjustment written costs adjustment C \4\ Current (2) Prior costs expenses expenses year years------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Column A Column B Column C Column D Column E Column F Column G ......... Column H Column I Column J Column K------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------(a) Consolidated property-casualty entities \2\(b) Unconsolidated property-casualty subsidiaries 2,3(c) Proportionate share of registrant and its subsidiaries' 50%- or-less-owned property-casualty equity investees 2,3------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------\1\ Information included in audited financial statements, including other schedules, need not be repeated in this schedule. Columns B, C, D, and E are as of the balance sheet dates, columns F, G, H, I, J, and K are for the same periods for which income statements are presented in the registrant's audited consolidated financial statements.\2\ Present combined or consolidated amounts, as appropriate for each category, after intercompany eliminations.\3\ Information is not required here for 50%-or-less-owned equity investees that file similar information with th Commission as registrants in their own right, if that fact and the name of the affiliated registrant is stated. If ending reserves in any category (a), (b), or (c) above is less than 5% of the total reserves otherwise required to be reported in this schedule, that category may be omitted and that fact so noted. If the amount of the reserves attributable to 50%-or-less-owned equity investors that file this information as registrants in their own right exceeds 95% of the total category (c) reserves, information for the other 50%-or-less-owned equity investees need not be provided.\4\ Disclose in a footnote to this schedule the rate, or range of rates, estimated if necessary, at which the discount was computed for each category.
