{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/50/#45-other-presentation-matters","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":"944","topic_title":"Financial Services—Insurance","subtopic":"944-50","subtopic_title":"Policyholder Dividends","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":"Long-Duration Contracts","heading":"Certain Long-Duration Participating Life Insurance Contracts","paragraphs":[{"citation":"944-50-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_05DDA2E5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The expense recognized under paragraph <a href=\"/asc/944/50/#944-50-25-4\" class=\"xref\">944-50-25-4</a> for <a href=\"/glossary/a/#annual-policyholder-dividends\" class=\"term\" title=\"Amount of dividends to policyholders calculated and paid each year, representing the policyholders' share of divisible surplus.\"><span>annual policyholder dividends</span></a> shall be reported separately in the statement of earnings. </span></span></div></div>","snippet":"The expense recognized under paragraph 944-50-25-4 for annual policyholder dividends shall be reported separately in the statement of earnings.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca45ab999a049241ae8ba08140a384e583b100f9eeeef42ce9fb140c97b4c060","downloaded_from":"2026-09-10T02:17:34.746Z","last_downloaded_at":"2026-09-10T02:17:34.746Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479787","source_sha256":"f56f1be848f98e98d091a16381550636f6a2bb4a16f53532a84f5e6b0b478dfe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e24bfab1a7714eb2cc305487a56e7622110b1b9c229220a5d04e709fdf505f0d","downloaded_from":"2026-09-10T02:17:34.746Z","last_downloaded_at":"2026-09-10T02:17:34.746Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479787","source_sha256":"f56f1be848f98e98d091a16381550636f6a2bb4a16f53532a84f5e6b0b478dfe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81af3b079d8e174754c050367af9a1dc8a149fbdfdc9c6d5a3c023eca507d792","downloaded_from":"2026-09-10T02:17:34.746Z","last_downloaded_at":"2026-09-10T02:17:34.746Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479787","source_sha256":"f56f1be848f98e98d091a16381550636f6a2bb4a16f53532a84f5e6b0b478dfe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81af3b079d8e174754c050367af9a1dc8a149fbdfdc9c6d5a3c023eca507d792","downloaded_from":"2026-09-10T02:17:34.746Z","last_downloaded_at":"2026-09-10T02:17:34.746Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479787","source_sha256":"f56f1be848f98e98d091a16381550636f6a2bb4a16f53532a84f5e6b0b478dfe"}}