{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/944/","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":"505-944","topic":"505","title":"Financial Services—Insurance","area":"Equity","paragraphs":10,"summary":"This Subtopic sets the equity-related disclosure requirements for insurance entities, focusing on statutory capital and surplus and how statutory accounting practices constrain dividends. Entities must disclose statutory capital and surplus, the amount needed to meet regulatory requirements, and restrictions on retained earnings available for dividends (505-944-50-1). When state-prescribed or permitted statutory accounting practices differ from NAIC statutory accounting practices and produce a significantly different statutory surplus or risk-based capital, the entity must describe the practice and quantify its monetary effect on statutory surplus (505-944-50-2 through 50-3).","concepts":["statutory capital and surplus","prescribed statutory accounting practices","permitted statutory accounting practices","naic statutory accounting practices","risk-based capital","dividend restrictions","restricted retained earnings","insurance regulatory disclosure"],"categories":["Disclosure","Industry-specific","Debt and equity","Financial statement presentation"],"level":"intermediate","topic_title":"Equity","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-944-05-1","para":"05-1","html":"
This Subtopic provides guidance to insurance entities on disclosures about equity and related statutory accounting practices. For a background discussion of statutory accounting practices, see Section 944-20-05.
","snippet":"This Subtopic provides guidance to insurance entities on disclosures about equity and related statutory accounting practices. For a background discussion of statutory accounting practices, see Section 944-20-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6f6aeb364a4e3d0a1dd996280a113e2079b96419759b40061160ff552b82f67","downloaded_from":"2026-09-10T00:40:25.190Z","last_downloaded_at":"2026-09-10T00:40:25.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479107","source_sha256":"da600c52904da40b9272805c16417a8f6befba11363811bd3e2b28957f0d6080"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c135845065027e0e17189d1980e0bc77dc910b4ff24c348294ada78dd0fe494","downloaded_from":"2026-09-10T00:40:25.190Z","last_downloaded_at":"2026-09-10T00:40:25.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479107","source_sha256":"da600c52904da40b9272805c16417a8f6befba11363811bd3e2b28957f0d6080"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e08c709905e4cd51a3b971373b7b0d6d21a259a992ea8766728e7c1eae832c05","downloaded_from":"2026-09-10T00:40:25.190Z","last_downloaded_at":"2026-09-10T00:40:25.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479107","source_sha256":"da600c52904da40b9272805c16417a8f6befba11363811bd3e2b28957f0d6080"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"505-944-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f15af20f33c5d10d61a2c53676f8c509f4271be717d1d759fb773703216163b7","downloaded_from":"2026-09-10T00:40:28.700Z","last_downloaded_at":"2026-09-10T00:40:28.700Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477981","source_sha256":"3cedc5c882cc404978ccd75cf48e186d3964595a73b921cfb72c69ec6eb22a9d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0ba0382c4c92108ef17ce2da1aada1664cf8e99852f97262b7a7b780ea6dc1b","downloaded_from":"2026-09-10T00:40:28.700Z","last_downloaded_at":"2026-09-10T00:40:28.700Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477981","source_sha256":"3cedc5c882cc404978ccd75cf48e186d3964595a73b921cfb72c69ec6eb22a9d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d88c763bc9bdf2836f96e72c5448af213b7a18642e4ab8a69679df6a40d127f","downloaded_from":"2026-09-10T00:40:28.700Z","last_downloaded_at":"2026-09-10T00:40:28.700Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477981","source_sha256":"3cedc5c882cc404978ccd75cf48e186d3964595a73b921cfb72c69ec6eb22a9d"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-944-50-1","para":"50-1","html":"
Insurance entities shall disclose in their financial statements all of the following information relating to stockholders' equity, statutory capital and surplus, and the effects of statutory accounting practices on the entity's ability to pay dividends to stockholders:
  1. a
    The amount of statutory capital and surplus
  2. b
    The amount of statutory capital and surplus necessary to satisfy regulatory requirements (based on the entity's current operations) if significant in relation to the entity's statutory capital and surplus
  3. c
    The nature of statutory restrictions on the payment of dividends and the amount of retained earnings that is not available for the payment of dividends to stockholders.
","snippet":"Insurance entities shall disclose in their financial statements all of the following information relating to stockholders' equity, statutory capital and surplus, and the effects of statutory accounting practices on the e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a1b488e10f22a6f39002fb20b7b0c2d69284925f59735a034d9dc050bacf2ab","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}},{"citation":"505-944-50-2","para":"50-2","html":"
The disclosure requirements beginning in the following paragraph apply to annual and complete sets of interim financial statements prepared in conformity with generally accepted accounting principles (GAAP). The disclosures in the following paragraph shall be made if both of the following conditions are met:
  1. a
    The use of prescribed or permitted statutory accounting practices (individually or in the aggregate) results in reported statutory surplus or risk-based capital that is significantly different from the statutory surplus or risk-based capital that would have been reported had National Association of Insurance Commissioners' statutory accounting practices been followed.
  2. b
    Either of the following conditions is met:
    1. 1
      State-prescribed statutory accounting practices differ from National Association of Insurance Commissioners' statutory accounting practices.
    2. 2
      Permitted state statutory accounting practices differ from either state-prescribed statutory accounting practices or National Association of Insurance Commissioners' statutory accounting practices.
","snippet":"The disclosure requirements beginning in the following paragraph apply to annual and complete sets of interim financial statements prepared in conformity with generally accepted accounting principles (GAAP). The disclosu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf4ef9ddf6dfcdb48691dab7761df3de51ab8d80fe3ea5688c40ee2802eded2f","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}},{"citation":"505-944-50-3","para":"50-3","html":"
If the criteria in the preceding paragraph are met, insurance entities shall disclose both of the following at the date each financial statement is presented:
  1. a
    A description of the prescribed or permitted statutory accounting practice
  2. b
    The related monetary effect on statutory surplus of using an accounting practice that differs from either state-prescribed statutory accounting practices or National Association of Insurance Commissioners' statutory accounting practices.
","snippet":"If the criteria in the preceding paragraph are met, insurance entities shall disclose both of the following at the date each financial statement is presented:\n(a) A description of the prescribed or permitted statutory ac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6fc962ed97c00b078b99bfb577a79d38162efa4bd4ecb13f4373063809acc57","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}},{"citation":"505-944-50-4","para":"50-4","html":"
The disclosures in the preceding paragraph shall be applied by all of the following entities if the entity prepares U.S. GAAP financial statements:
  1. a
    A U.S. insurance entity
  2. b
    A U.S. entity with a U.S. insurance subsidiary
  3. c
    A foreign entity with a U.S. insurance subsidiary.
","snippet":"The disclosures in the preceding paragraph shall be applied by all of the following entities if the entity prepares U.S. GAAP financial statements:\n(a) A U.S. insurance entity\n(b) A U.S. entity with a U.S. insurance subs…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f6d09e270ad5e0fb98b61881e9db546504a6bf8a2a3a166a39d11bb214cb698","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}},{"citation":"505-944-50-5","para":"50-5","html":"
If a foreign insurance entity that does not have a U.S. insurance subsidiary prepares U.S. GAAP financial statements or is included in its parent's consolidated U.S. GAAP financial statements, the notes to financial statements shall disclose permitted regulatory accounting practices that significantly differ from the prescribed regulatory accounting practices of its respective regulatory authority and their monetary effects.
","snippet":"If a foreign insurance entity that does not have a U.S. insurance subsidiary prepares U.S. GAAP financial statements or is included in its parent's consolidated U.S. GAAP financial statements, the notes to financial stat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4599649d9ac3ef08f5f672420e0402f2f91026b1636d60325f2b82a91861b99e","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}},{"citation":"505-944-50-6","para":"50-6","html":"
If an insurance entity's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact shall be disclosed in the financial statements.
","snippet":"If an insurance entity's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact shall be disclosed in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b711b3cf4fb31c511e9687ef1686fa3b27ccc370023a7990da4cdcabc66f12e","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:313adbef8d19634a89b42fdb979ca24ee813cbc634a8655b084534e0da15aee0","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:946e410697a6974050f381bb74e10e3045319938ccf862510bc2053708fab199","downloaded_from":"2026-09-10T00:40:34.862Z","last_downloaded_at":"2026-09-10T00:40:34.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477908","source_sha256":"a81c79a10b48a9977a83aa33d22c311a649ccccc3161c0002e38a513e1c0a4e1"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"505-944-55-1","para":"55-1","html":"
This Example illustrates disclosures that an insurance entity could make to meet the requirements of paragraphs
944-505-50-2 through 50-6
.
","snippet":"This Example illustrates disclosures that an insurance entity could make to meet the requirements of paragraphs 944-505-50-2 through 50-6.\nNote X. Statutory Accounting Practices\nThe Entity's statutory financial statement…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a41bde3abab0dc544cf2904dabdbded28bd1b94f97c4e8056e1d06600f6d93b7","downloaded_from":"2026-09-10T00:40:38.943Z","last_downloaded_at":"2026-09-10T00:40:38.943Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478420","source_sha256":"b3af22cbfd56ad6350fd4f5c3590ce459549e7eab2878d4423a28c454a1c6814"}},{"citation":"505-944-55-2","para":"55-2","html":"
This Example illustrates alternative disclosures that an insurance entity could make to meet the requirements of paragraphs
944-505-50-2 through 50-6
.
","snippet":"This Example illustrates alternative disclosures that an insurance entity could make to meet the requirements of paragraphs 944-505-50-2 through 50-6.\nNote X. Statutory Accounting Practices\nThe Entity's statutory financi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e46b5b013879003543375db2ce2931cf3f01d8f1f582d7c7d5160d1943008320","downloaded_from":"2026-09-10T00:40:38.943Z","last_downloaded_at":"2026-09-10T00:40:38.943Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478420","source_sha256":"b3af22cbfd56ad6350fd4f5c3590ce459549e7eab2878d4423a28c454a1c6814"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02507d1da82be4360105fe8226e6e9911bb57cae0e6ab5bb4b20462f1f4bba3b","downloaded_from":"2026-09-10T00:40:38.943Z","last_downloaded_at":"2026-09-10T00:40:38.943Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478420","source_sha256":"b3af22cbfd56ad6350fd4f5c3590ce459549e7eab2878d4423a28c454a1c6814"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02cbd0d548f5f17abfd95741dd0a24f17943a3e9b0dd8bc7411e126d114e69a8","downloaded_from":"2026-09-10T00:40:38.943Z","last_downloaded_at":"2026-09-10T00:40:38.943Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478420","source_sha256":"b3af22cbfd56ad6350fd4f5c3590ce459549e7eab2878d4423a28c454a1c6814"}}],"enrichment":{"summary":"This Subtopic sets the equity-related disclosure requirements for insurance entities, focusing on statutory capital and surplus and how statutory accounting practices constrain dividends. Entities must disclose statutory capital and surplus, the amount needed to meet regulatory requirements, and restrictions on retained earnings available for dividends (505-944-50-1). When state-prescribed or permitted statutory accounting practices differ from NAIC statutory accounting practices and produce a significantly different statutory surplus or risk-based capital, the entity must describe the practice and quantify its monetary effect on statutory surplus (505-944-50-2 through 50-3).","key_points":["Insurance entities must disclose the amount of statutory capital and surplus, the amount necessary to satisfy regulatory requirements if significant in relation to statutory capital and surplus, and the nature of statutory dividend restrictions plus retained earnings unavailable for dividends (505-944-50-1).","The prescribed/permitted practice disclosures apply to annual and complete sets of interim GAAP financial statements, and are triggered only if the practices cause a significant difference in reported statutory surplus or risk-based capital versus NAIC statutory accounting practices AND state-prescribed or permitted practices differ from NAIC (or state-prescribed) practices (505-944-50-2).","If triggered, the entity discloses at each financial statement date a description of the prescribed or permitted statutory accounting practice and the related monetary effect on statutory surplus (505-944-50-3).","These disclosures apply to a U.S. insurance entity, a U.S. entity with a U.S. insurance subsidiary, and a foreign entity with a U.S. insurance subsidiary that prepares U.S. GAAP financial statements (505-944-50-4).","A foreign insurance entity without a U.S. insurance subsidiary that prepares (or is included in a parent's consolidated) U.S. GAAP financial statements must disclose permitted regulatory accounting practices that significantly differ from its regulator's prescribed practices and their monetary effects (505-944-50-5).","If risk-based capital would have triggered a regulatory event but for a permitted practice, that fact must be disclosed (505-944-50-6).","Section 55 illustrates compliant note disclosures (e.g., immediate goodwill write-off as a prescribed practice and carrying home office property at fair value as a permitted practice, with quantified surplus effects) (505-944-55-1 through 55-2)."],"categories":["Disclosure","Industry-specific","Debt and equity","Financial statement presentation"],"audience_level":"intermediate","student_note":"Remember this is a disclosure-only subtopic: statutory accounting (SAP) is not GAAP, but GAAP financial statements of insurers must reveal SAP-based surplus and the dividend limits it imposes. The common misunderstanding is thinking the monetary-effect disclosure adjusts GAAP equity — it only quantifies the effect on statutory surplus, and only when the two-part trigger in 505-944-50-2 is met.","related_topics":["944-20","944-10","944-505","505-10","235-10","275-10"],"key_concepts":["statutory capital and surplus","prescribed statutory accounting practices","permitted statutory accounting practices","naic statutory accounting practices","risk-based capital","dividend restrictions","restricted retained earnings","insurance regulatory disclosure"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc66452994b4a15eca0b4591337d10b76a61217301916619c2c32e2affa1d356","downloaded_from":"2026-09-10T00:40:25.190Z","last_downloaded_at":"2026-09-10T00:40:41.119Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"210-944","title":"Financial Services—Insurance","topic_title":"Balance Sheet","score":0.741,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b890c55813a448786f3eefc5c4d17fc9a418948081e3459e2546df5b291c9be0","downloaded_from":"2026-09-09T23:00:55.233Z","last_downloaded_at":"2026-09-09T23:01:22.901Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"944-10","title":"Overall","topic_title":"Financial 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