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SEC Rules
Regulation S-X
Form and Content of and Requirements for Financial Statements
FORM AND CONTENT OF SCHEDULES, FOR MANAGEMENT INVESTMENT COMPANIES
Section 12-16

Supplementary insurance information.

[For insurance companies]

Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K
Segment1 Deferred policy acquisition cost (caption 7) Future policy benefits, losses, claims and loss expenses (caption 13-a-1) Unearned premiums (caption 13-a-2) Other policy claims and benefits payable (caption 13-a-3) Premium revenue (caption 1) Net investment income (caption 2)3 Benefits, claims, losses, and settlement expenses (caption 5) Amortization of deferred policy acquisition costs4 Other operating expenses3 4 Premiums written2
Total5

1 Segments shown should be the same as those presented in the footnote disclosures called for by generally accepted accounting principles.

2 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 State the basis for allocation of net investment income and, where applicable, other operating expenses.

4 The total of columns I and J should agree with the amount shown for statement of comprehensive income caption 7.

5 Totals should agree with the indicated balance sheet and statement of comprehensive income caption amounts, where a caption number is shown.