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

Rule 12-18 -- Supplemental Information (for Property-Casualty Insurance Underwriters)

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                                                                                                Claims and Claim
                            Reserves for                                                        Adjustment Expenses               Paid
              Deferred      Unpaid Claims Discount,                                             Incurred Related to Amortization  Claims
Affiliation   Policy        and Claim     if any,                                   Net          (1)       (2)      of Deferred   and Claim
with          Acquisition   Adjustment    deducted in   Unearned      Earned        Investment  Current   Prior     Policy Acquis-Adjustment    Premiums
Registrant    Costs         Expenses      Column C 4    Premiums      Premiums      Income      Year      Years     ion Costs     Expenses      Written
Column A      Column B      Column C      Column D      Column E      Column F      Column G        Column H        Column I      Column J      Column K
(a) Consolidated
     property-
     casualty
     entities 2

(b) Unconsolidated
     property
     casualty sub-
     sidiaries 2,3

(c) Proportionate
     share of
     registrant and
     its subsidiaries'
     50%-or-less-owned
     property-casualty
     equity investees 2,3

1. Information included in audited financial statements, including other schedules. need not be repeated in this schedule Columns B, C, D and E are as of the balance sheet dates, columns F, G, H, I, J, and K are for the same periods for which income statements are presented in the registrant's audited consolidated financial statements.


2. Present combined or consolidated amounts, as appropriate for each category. after intercompany eliminations.


3. Information is not required here for 50%-or-less-owned equity investees that file similar information with the Commission as registrants in their own right, if that fact and the name of the affiliated registrant is stated. If ending reserves in any category (a), (b), or (c) above is less than 5% of the total reserves otherwise required to be reported in this schedule, that category may be omitted and that fact so noted. If the amount of the reserves attributable to 50%-or less-owned equity investors that file this information as registrants in their own right exceeds 95% of the total category (c) reserves, information for the other 50%-or-less-owned equity investees need not be provided.


4. Disclose in a footnote to this schedule the rate, or range of rates, estimated if necessary, at which the discount was computed for each category.

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