Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Rule 12-16 -- Supplementary Insurance Information

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 Column A        Column B        Column C        Column D
 Segment 1    Deferred policy  Future policy     Unearned
              acquisition      benefits          premiums
              cost             losses, claims,   (caption 
             (caption 7)       and loss            13-a-2)
                               expenses
                               (caption
                               13-a-1)
Total 5
 Column E        Column F        Column G        Column H 
 Other policy    Premium        Net invest-      Benefits
 claims and      Revenue        ment income      claims,
 benefits        (caption 1)    (caption 2) 3    losses and
 payable                                         settlement
 (caption                                        expenses
  13-a-3)                                        (caption 4)
Total 5
 Column I        Column J        Column K
 Amortization    Other           Premiums
 of deferred     operating       written 2
 policy ac-      expenses 3,4
 quisition
 costs 4
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 premium 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 income statement caption 6


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

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