{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/944/#sec-99-sec-materials","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"210","topic_title":"Balance Sheet","subtopic":"210-944","subtopic_title":"Financial Services—Insurance","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"210-944-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 7-03, Balance Sheets (17 CFR 210.7-03). <ul class=\"ul simple\" id=\"d3e572225-122910__GUID-9A5ECB43-2C3A-442D-A0F3-F75AE2AC1BBA\"><li class=\"li\" id=\"d3e572225-122910__SL6349302-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5D97C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) The purpose of this rule is to indicate the various items which, if applicable, and except as otherwise permitted by the Commission, should appear on the face of the balance sheets and in the notes thereto filed for persons to whom this article pertains. (See § 210.4-01(a).) </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349303-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5DB59-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">ASSETS </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349304-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5DCE7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">1. Investments—other than investments in related parties. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-2CF791E5-BDAE-4AA6-8192-3983F9D36CEE\"><li class=\"li\" id=\"d3e572225-122910__SL6349305-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5DE42-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Fixed maturities. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349306-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5DF86-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) Equity securities. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349307-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E12F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) Mortgage loans on real estate. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349308-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E27E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(d) Investment real estate. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349309-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E3DA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(e) Policy loans. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349310-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E51B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(f) Other long-term investments. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349311-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E65E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(g) Short-term investments. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349312-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E77F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(h) Total investments. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349313-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E8A6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">NOTES: </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349314-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5E9C9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) State parenthetically or otherwise in the balance sheet (a) the basis of determining the amounts shown in the balance sheet and (b) as to fixed maturities and equity securities either aggregate cost or aggregate value at the balance sheet date, whichever is the alternate amount of the carrying value in the balance sheet. Consideration shall be given to the discussion of \"Valuation of Securities\" in § 404.03 of the Codification of Financial Reporting Policies. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349315-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5EB1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) Include under fixed maturities: bonds, notes, marketable certificates of deposit with maturities beyond one year, and redeemable preferred stocks. Include under equity securities: common stocks and nonredeemable preferred stocks. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349316-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5EC83-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) State separately in the balance sheet or in a note thereto the amount of accumulated depreciation and amortization deducted from investment real estate. Subcaption (d) shall not include real estate acquired in settling title claims, mortgage guaranty claims, and similar insurance claims. Real estate acquired in settling claims shall be included in caption 10, \"Other Assets,\" or shown separately, if material. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349317-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5EDCE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(4) Include under subcaption (g) investments maturing within one year, such as commercial paper maturing within one year, marketable certificates of deposit maturing within one year, savings accounts, time deposits and other cash accounts and cash equivalents earning interest. State in a note any amounts subject to withdrawal or usage restrictions. (See § 210.5-02.1.) </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349318-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5EEFD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(5) State separately in a note the amount of any class of investments included in subcaption (f) if such amount exceeds ten percent of stockholders' equity. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349319-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F052-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(6) State in a note the name of any person in which the total amount invested in the person and its affiliates, included in the above subcaptions, exceeds ten percent of total stockholders' equity. For this disclosure, include in the amount invested in a person and its affiliates the aggregate of indebtedness and stocks issued by such person and its affiliates that is included in the several subcaptions above, and the amount of any real estate included in subcaption (d) that was purchased or acquired from such person and its affiliates. Indicate the amount included in each subcaption. An investment in bonds and notes of the United States Government or of a United States Government agency or authority which exceeds ten percent of total stockholders' equity need not be reported. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349320-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F1C7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(7) State in a note the amount of investments included under each subcaption (a), (c), (d) and (f) which have been non-income producing for the twelve months preceding the balance sheet date. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349321-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F322-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">2. Cash. Cash on hand or on deposit that is restricted as to withdrawal or usage shall be disclosed separately on the balance sheet. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349322-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F4A7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The provisions of any restrictions shall be described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits. In cases where compensating balance arrangements exist but are not agreements which legally restrict the use of cash amounts shown on the balance sheet, describe in the notes to the financial statements these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required. Compensating balances that are maintained under an agreement to assure future credit availability shall be disclosed in the notes to the financial statements along with the amount and terms of the agreement. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349323-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F5FD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">3. Securities and indebtedness of related parties. State separately (a) investments in related parties and (b) indebtedness from such related parties. (See § 210.4-08(k).) </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349324-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F762-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">4. Accrued investment income. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349325-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F898-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">5. Accounts and notes receivable. Include under this caption </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-531C3634-02DE-4074-8219-4D914A56A004\"><li class=\"li\" id=\"d3e572225-122910__SL6349326-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5F9FF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) amounts receivable from agents and insureds, </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349327-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5FB56-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) uncollected premiums and </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349328-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5FCA8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) other receivables. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349329-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5FE0F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">State separately in the balance sheet or in a note thereto any category of other receivable which is in excess of five percent of total assets. State separately in the balance sheet or in a note thereto the amount of allowance for doubtful accounts that was deducted. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349330-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA5FF74-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">6. Reinsurance recoverable. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349331-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA600C2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">7. Deferred policy acquisition costs. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349332-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA60213-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">8. Property and equipment. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-C44B89BA-6366-47D8-A051-DF8BDFC3CC4B\"><li class=\"li\" id=\"d3e572225-122910__SL6349333-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA60352-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) State the basis of determining the amounts. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349334-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA604A2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) State separately in the balance sheet or in a note thereto the amount of accumulated depreciation and amortization of property and equipment. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349335-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA605CB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">9. Title plant. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349336-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA60757-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">10. Other assets. State separately in the balance sheet or in a note thereto any other asset the amount of which exceeds five percent of total assets. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349337-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA60B73-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">11. Separate account assets. Include under this caption the portion of separate account assets representing contract holder funds required to be reported in an insurance entity's financial statements as a summary total. An equivalent summary total for the related liability shall be included under caption 18. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349338-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA60E20-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">12. Total assets. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349339-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA60F5B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">LIABILITIES AND STOCKHOLDERS' EQUITY </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349340-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6104D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">13. Policy liabilities and accruals. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-A0D18E58-D60D-4A0A-9537-8885E1E61452\"><li class=\"li\" id=\"d3e572225-122910__SL6349341-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61149-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) State separately in the balance sheet the amounts of </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-DEC57557-B640-4CBE-AAB4-1F5995E99684\"><li class=\"li\" id=\"d3e572225-122910__SL6349342-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6123F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) future policy benefits and losses, claims and loss expenses, </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349343-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6132D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) unearned premiums and </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349344-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61413-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) other policy claims and benefits payable. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349345-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61501-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) [Reserved]</span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349347-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA615E1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">14. Other policyholders' funds. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-2857620F-EC12-4F17-BFD9-79A9A1A99F61\"><li class=\"li\" id=\"d3e572225-122910__SL6349348-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA616AD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Include amounts of supplementary contracts without life contingencies, policyholders' dividend accumulations, undistributed earnings on participating business, dividends to policyholders and retrospective return premiums (not included elsewhere) and any similar items. State separately in the balance sheet or in a note thereto any item the amount of which is in excess of five percent of total liabilities. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349349-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6178E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) State in a note to the financial statements the relative significance of participating insurance expressed as percentages of (1) insurance in force and (2) premium income; and the method by which earnings and dividends allocable to such insurance is determined. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349350-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6186A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">15. Other liabilities. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-4750D7FF-33B9-48D4-96B0-2668687E5E71\"><li class=\"li\" id=\"d3e572225-122910__SL6349351-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6194F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Include under this caption such items as accrued payrolls, accrued interest and taxes. State separately in the balance sheet or in a note thereto any item included in other liabilities the amount of which exceeds five percent of total liabilities. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349352-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61A2D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) State separately in the balance sheet or in a note thereto the amount of (1) income taxes payable and (2) deferred income taxes. Disclose separately the amount of deferred income taxes applicable to unrealized appreciation of equity securities. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349353-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61B02-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">16. Notes payable, bonds, mortgages and similar obligations, including capitalized leases. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-B74099A2-E4A9-4A2A-951E-EBFC2EF27873\"><li class=\"li\" id=\"d3e572225-122910__SL6349354-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61BE0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) State separately in the balance sheet the amounts of (1) short-term debt and (2) long-term debt including capitalized leases. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349355-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61CC8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) The disclosure required by § 210.5-02.19(b) shall be given if the aggregate of short-term borrowings from banks, factors and other financial institutions and commercial paper issued exceeds five percent of total liabilities. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349356-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61DA8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) The disclosure requirements of § 210.5-02.22 shall be followed for long-term debt. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349357-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61E89-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">17. Indebtedness to related parties. (See § 210.4-0.8(k).) </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349358-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA61F66-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">18. Liabilities related to separate accounts. [See caption 11.] </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349359-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6205E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">19. Commitments and contingent liabilities. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349362-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6213F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">REDEEMABLE PREFERRED STOCKS </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349363-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6220F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">20. Preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer. The classification and disclosure requirements of § 210.5-02.27 shall be followed. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349364-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6232E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">NONREDEEMABLE PREFERRED STOCKS </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349365-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62414-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">21. Preferred stocks which are not redeemable or are redeemable solely at the option of the issuer. The classification and disclosure requirements of § 210.5-02.28 shall be followed. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349366-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA624E4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">COMMON STOCKS </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349367-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA625A2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">22. Common stocks. The classification and disclosure requirements of § 210.5-02.29 shall be followed. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349368-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA6266F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">OTHER STOCKHOLDERS' EQUITY </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349369-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62736-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">23. Other stockholders' equity. </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-44F23B5A-7E9F-4236-BE19-4449E8FD438D\"><li class=\"li\" id=\"d3e572225-122910__SL6349370-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA627F0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Separate captions shall be shown for </span></span></div><ul class=\"ul simple\" id=\"d3e572225-122910__GUID-EEDEE749-03F7-4A56-876D-BAA5D5C33E64\"><li class=\"li\" id=\"d3e572225-122910__SL6349371-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA628A8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) additional paid-in capital, </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349372-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62961-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) other additional capital, </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349373-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62A12-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) accumulated other comprehensive income, </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349374-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62AC3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(4) retained earnings (i) appropriated and (ii) unappropriated. (See § 210.4-08(e).) Additional paid-in capital and other additional capital may be combined with the stock caption to which they apply, if appropriate. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349375-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62B7F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) The classification and disclosure requirements of § 210.5-02.30(b) shall be followed for dating and effect of a quasi-reorganization. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349376-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62C3C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) State in a note the following information separately for (1) life insurance legal entities, and (2) property and liability insurance legal entities: the amount of statutory stockholders' equity as of the date of each balance sheet presented and the amount of statutory net income or loss for each period for which a statement of comprehensive income is presented. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e572225-122910__SL6349360-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62D09-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">NONCONTROLLING INTERESTS</span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349361-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62E03-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">24. Noncontrolling interests in consolidated subsidiaries. The disclosure requirements of § 210.5-02.31 shall be followed. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349377-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62ECA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">25. Total liabilities and equity. </span></span></div></li><li class=\"li\" id=\"d3e572225-122910__SL6349378-122910\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_FBA62FA9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[46 FR 54335, Nov. 2, 1981, as amended at 50 FR 25215, June 18, 1985; 74 FR 18615, Apr. 23, 2009; 83 FR 50203, Oct. 4, 2018] </span></span></div></li></ul></div></div>","snippet":"The following is the text of Regulation S-X Rule 7-03, Balance Sheets (17 CFR 210.7-03).\n(a) The purpose of this rule is to indicate the various items which, if applicable, and except as otherwise permitted by the Commis…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fe2ac475f9ca513aad52fc2d63c4880126c34cbd83b137e216a5049c2ea071c","downloaded_from":"2026-09-09T23:01:22.901Z","last_downloaded_at":"2026-09-09T23:01:22.901Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478777","source_sha256":"c9a5c8cdd28dda1cdcb171aaf4397e264c4f9aff5f9ba72b0522c41eeed750c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:260ebeac31fd407620fb7a1f5ee32fe2119f75154c21eaf912d6c989ab5744b4","downloaded_from":"2026-09-09T23:01:22.901Z","last_downloaded_at":"2026-09-09T23:01:22.901Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478777","source_sha256":"c9a5c8cdd28dda1cdcb171aaf4397e264c4f9aff5f9ba72b0522c41eeed750c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f982fde51d108285a7b2f9ccc6262a9f71200bce5418bcf6ba80e4a87c4f91e4","downloaded_from":"2026-09-09T23:01:22.901Z","last_downloaded_at":"2026-09-09T23:01:22.901Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478777","source_sha256":"c9a5c8cdd28dda1cdcb171aaf4397e264c4f9aff5f9ba72b0522c41eeed750c2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f982fde51d108285a7b2f9ccc6262a9f71200bce5418bcf6ba80e4a87c4f91e4","downloaded_from":"2026-09-09T23:01:22.901Z","last_downloaded_at":"2026-09-09T23:01:22.901Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478777","source_sha256":"c9a5c8cdd28dda1cdcb171aaf4397e264c4f9aff5f9ba72b0522c41eeed750c2"}}