{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/944/","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.","number":"235-944","topic":"235","title":"Financial Services—Insurance","area":"Presentation","paragraphs":10,"topic_title":"Notes to Financial Statements","sections":[{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-944-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL120434261-235226\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/235/944/#235-944-S99-1\" class=\"xref\">944-235-S99-1 through S99-3</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-235-S99-1 through S99-3 | Amended | Accounting Standards Update No. 2019-07 | 07/26/…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19c86bbd8f73d48a079cde6efa8cdf80a75953217c7c9e281257f6a13c1b3350","downloaded_from":"2026-09-09T23:16:09.715Z","last_downloaded_at":"2026-09-09T23:16:09.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478974","source_sha256":"afb3e2a73616f9e2d15825e2f52e425cee1ba3a78efd0485fcde5bf646fe0eea"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f7216f49d4ecac16b9a8ee781f190c1383a7014e2e65d181597fcd459f75cf5","downloaded_from":"2026-09-09T23:16:09.715Z","last_downloaded_at":"2026-09-09T23:16:09.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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class=\"sfragment\" id=\"sfr_FC3E0EF1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/946/#320-946-S99-7\" class=\"xref\">946-320-S99-7</a>, Regulation S-X Rule 12-15, for the requirements of Schedule I—Summary of Investments—Other than Investments in Related Parties. </span></span></div></div>","snippet":"See paragraph 946-320-S99-7, Regulation S-X Rule 12-15, for the requirements of Schedule I—Summary of Investments—Other than Investments in Related Parties.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e54419881c92679b35becaf5f623c236f477585b1b60727cfaf7f0003269cf0","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E0FFB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-3\" class=\"xref\">235-10-S99-3</a>, Regulation S-X Rule 12-04, for the requirements of Schedule II—Condensed Financial Information of Registrant. </span></span></div></div>","snippet":"See paragraph 235-10-S99-3, Regulation S-X Rule 12-04, for the requirements of Schedule II—Condensed Financial Information of Registrant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:442fa0c6711c0362eb13526aaa9eeb3f987951b2e5555e616107a13c7f5fcb8e","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-3","para":"S50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E1120-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/944/#235-944-S99-1\" class=\"xref\">944-235-S99-1</a>, Regulation S-X Rule 12-16, for the requirements of Schedule III—Supplementary Insurance Information. </span></span></div></div>","snippet":"See paragraph 944-235-S99-1, Regulation S-X Rule 12-16, for the requirements of Schedule III—Supplementary Insurance Information.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7a5a7d1433c5d2f37abe32bcab13672b4e1549d6a7f96989597f36ee4711369","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-4","para":"S50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E1208-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/944/#235-944-S99-2\" class=\"xref\">944-235-S99-2</a>, Regulation S-X Rule 12-17, for the requirements of Schedule IV—Reinsurance </span></span></div></div>","snippet":"See paragraph 944-235-S99-2, Regulation S-X Rule 12-17, for the requirements of Schedule IV—Reinsurance","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdca96cc5bdb4f7f4efb7210901168a7ce4fe1931d88b00da0950b9e98943431","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-5","para":"S50-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E12D4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-4\" class=\"xref\">235-10-S99-4</a>, Regulation S-X Rule 12-09, for the requirements of Schedule V—Valuation and Qualifying Accounts. </span></span></div></div>","snippet":"See paragraph 235-10-S99-4, Regulation S-X Rule 12-09, for the requirements of Schedule V—Valuation and Qualifying Accounts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2beed08698178c28af3afad71212381ae720f9ecec10cf2aaf2466c7a1a9a315","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-6","para":"S50-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E13A5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/944/#235-944-S99-3\" class=\"xref\">944-235-S99-3</a>, Regulation S-X Rule 12-18, for the requirements of Schedule VI—Supplemental Information Concerning Property-Casualty Insurance Operations. </span></span></div></div>","snippet":"See paragraph 944-235-S99-3, Regulation S-X Rule 12-18, for the requirements of Schedule VI—Supplemental Information Concerning Property-Casualty Insurance Operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:846c943c1e493645733732704f7320008c244e34d03982df19775b9267c9af61","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74d0a4a714f5786ec1c86f18c9cee1be0222ec231fb42a18df3eb96970a88663","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b4675cea22cadbe704b2086be20c0238eebe36a567028f5821bcb89f085a669","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"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":"235-944-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 12-16, Supplementary Insurance Information (17 CFR 210.12-16).<ul class=\"ul simple\" id=\"d3e574956-122915__GUID-FFF68D22-4A56-4EB2-9D6D-2399ED8DD384\"><li class=\"li\" id=\"d3e574956-122915__SL6349252-122915\"><div class=\"p\"><div class=\"fig figure fignone\"><img src=\"/asc-img/GUID-BD963DBB-F268-4EAF-911C-23DB1FA0720E-low.gif\" altsource=\"GUID-BD963DBB-F268-4EAF-911C-23DB1FA0720E-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_FC5805D0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Reg. § 210.12-16 Supplementary Insurance Information [For insurance companies] Column A Column B Column C\tColumn D\tColumn E Column F\tColumn G Column H Column I\tColumn J\tColumn K Segment1 Deferred policy acquisition cost (caption 7)\t\"Future policy benefits, losses, claims and loss expenses (caption 13-a-1) \"\tUnearned premiums (caption 13-a-2) \" Other policy claims and benefits payable (caption 13-a-3) \"\tPremium revenue (caption 1) Net investment income (caption 2)3\t\"Benefits claims, losses and settlement expenses (caption 5) \"\tAmortiza-tion of deferred policy acquisition cost4\t\"Other operating expenses3,4\"\tPremiums written2 Total 5 1\tSegments shown should be the same as those presented in the footnote disclosures called for by generally accepted accounting principles. 2\t\"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\t\"State the basis for allocation of net investment income and, where applicable, other operating expenses.\" 4\tThe total of columns I and J should agree with the amount shown for statement of comprehensive income caption 7. 5\t\"Totals should agree with the indicated balance sheet and statement of comprehensive income caption amounts, where a caption number is shown.\" </div></div></div></li></ul><span class=\"sfragment\" id=\"sfr_FC5806FC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[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]</span></span></div></div>","snippet":"The following is the text of Regulation S-X Rule 12-16, Supplementary Insurance Information (17 CFR 210.12-16).\n[46 FR 54338, Nov. 2, 1981, as amended at 57 FR 45293, Oct. 1, 1992; 64 FR 1734, Jan. 12, 1999; 83 FR 50208,…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d947051f7bb0aa9e9e5cb29e48408025754b8f286a146b0b0b01dcf8fe6867a","downloaded_from":"2026-09-09T23:16:20.080Z","last_downloaded_at":"2026-09-09T23:16:20.080Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477965","source_sha256":"8654bd9ca0c115377191d2c2f03a7e628b21af09ea20e87735621eea078e2847"}},{"citation":"235-944-S99-2","para":"S99-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 12-17, Reinsurance (17 CFR 210.12-17).<ul class=\"ul simple\" id=\"d3e574988-122915__GUID-EA9D5176-D6CF-48B7-B847-F4B9F4C0C5EC\"><li class=\"li\" id=\"d3e574988-122915__SL6349253-122915\"><div class=\"p\"><div class=\"fig figure fignone\"><img src=\"/asc-img/GUID-5EF831D7-F428-4660-817B-C8CFC3B2CBEF-low.gif\" altsource=\"GUID-5EF831D7-F428-4660-817B-C8CFC3B2CBEF-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_FC580AD8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Reg. § 210.12-17 Reinsurance [For insurance companies] Column A Column B Column C Column D Column E Column F Gross amount Ceded to other companies1 \"Assumed from other companies\" 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\tIndicate in a note any amounts of reinsurance or coinsurance income netted against premiums ceded. 2\tThis 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 statement of comprehensive income (or statement of net income if comprehensive income is presented in two separate but consecutive financial statements). 3\tCalculated as the amount in column D divided by amount in column E. 3\tCalculated as the amount in column D divided by amount in column E. </div></div></div></li></ul><span class=\"sfragment\" id=\"sfr_FC580BAC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[46 FR 54338, Nov. 2, 1981, as amended at 83 FR 50208, Oct. 4, 2018]</span></span></div></div>","snippet":"The following is the text of Regulation S-X Rule 12-17, Reinsurance (17 CFR 210.12-17).\n[46 FR 54338, Nov. 2, 1981, as amended at 83 FR 50208, Oct. 4, 2018]","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:218ac518087b7862cc50e83c57d178ce4dfa4c9706135fd08c08570e713c3cc3","downloaded_from":"2026-09-09T23:16:20.080Z","last_downloaded_at":"2026-09-09T23:16:20.080Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477965","source_sha256":"8654bd9ca0c115377191d2c2f03a7e628b21af09ea20e87735621eea078e2847"}},{"citation":"235-944-S99-3","para":"S99-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 12-18, Supplemental Information (for Property-Casualty Insurance Underwriters) (17 CFR 210.12-18).<ul class=\"ul simple\" id=\"d3e575012-122915__GUID-AB415D42-7943-4666-9EC7-3C744BDF6E5E\"><li class=\"li\" id=\"d3e575012-122915__SL6349254-122915\"><div class=\"p\"><div class=\"fig figure fignone\"><img src=\"/asc-img/GUID-857E1B02-00BC-417A-B649-833E9EB67EC3-low.gif\" altsource=\"GUID-857E1B02-00BC-417A-B649-833E9EB67EC3-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_FC580E4B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Reg. § 210.12-18 Supplemental Information (for property-casualty insurance underwriters) Affiliation with registrant Deferred policy acquisition costs Reserves for unpaid claims and claim adjustment expenses \"Discount, if any, deducted in column C4 \"\tUnearned premiums\tEarned premiums\tNet investment income Claims and claim adjustment expenses incurred related to Amortiza-tion of deferred policy ac-quisition costs Paid claims and claims adjustment expenses Premiums written \"(1) Current Year \"\t\"(2) Prior Years\" Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K (a)\t\"Consolidated property-casualty entities 2\" (b)\t\"Unconsolidated property-casualty subsidiaries 2,3\" (c)\t\"Proportionate share of registrant and its subsidiaries' 50%-or-less-owned property-casualty equity investees 2,3\" 1\t\"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 statements of comprehensive income are presented in the registrant's audited consolidated financial statements.\" 2\t\"Present combined or consolidated amounts, as appropriate for each category, after intercompany eliminations.\" 3\t\"Information is not required here for 50%-or-less-owned equity investees that file similar information with the 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\t\"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.\" </div></div></div></li></ul><span class=\"sfragment\" id=\"sfr_FC580F05-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[49 FR 47599, Dec. 6, 1984, as amended at 83 FR 50208, Oct. 4, 2018]</span></span></div></div>","snippet":"The following is the text of Regulation S-X Rule 12-18, Supplemental Information (for Property-Casualty Insurance Underwriters) (17 CFR 210.12-18).\n[49 FR 47599, Dec. 6, 1984, as amended at 83 FR 50208, Oct. 4, 2018]","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0066a00619af82b7c3f95da91c5343d74b9b742ea9357458ece292efd9dd07b7","downloaded_from":"2026-09-09T23:16:20.080Z","last_downloaded_at":"2026-09-09T23:16:20.080Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477965","source_sha256":"8654bd9ca0c115377191d2c2f03a7e628b21af09ea20e87735621eea078e2847"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542e65fd1ed27337819046222b0589933f0169d94c3b68a4f15db0625d52d9d2","downloaded_from":"2026-09-09T23:16:20.080Z","last_downloaded_at":"2026-09-09T23:16:20.080Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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