§ Supplementary insurance information. [For insurance companies] Column A Segment 1 Column B Deferred policy acquisition cost (caption 7) Column C Future policy benefits, losses, claims and loss expenses (caption 13-a-1) Column D Unearned premiums (caption 13-a-2) Column E Other policy claims and benefits payable (caption 13-a-3) Column F Premium revenue (caption 1) Column G Net investment income (caption 2) 3 Column H Benefits, claims, losses, and settlement expenses (caption 5) Column I Amortization of deferred policy acquisition costs 4 Column J Other operating expenses 3 4 Column K Premiums written 2 Total 5 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. [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]
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