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

Rule 12-17 -- Reinsurance

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Column A      Column B      Column C      Column D      Column E      Column F
               Gross        Ceded to      Assumed         Net        Percentage
               amount        other       from other      amount 2    of amount
                           companies 1   companies                   assumed to
                                                                       net 3
Life insurance
 in force
Premiums
 Life insurance
 Accident and 
  health insurance
 Property and
  liability insurance
 Title insurance
    Total premiums

1. Indicate in a note any amounts of reinsurance or coinsurance income netted against premiums ceded.


2. This Column represents the total of column B less column C plus column D. The total premiums in this column should represent the amount of premium revenue on the income statement.


3. Calculated as the amount in column D divided by amount in column E.

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