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17 CFR § 210.12-16 - Supplementary insurance information.

---
identifier: "/us/cfr/t17/s210.12-16"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 210.12-16 - Supplementary insurance information."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "210.12-16"
section_name: "Supplementary insurance information."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "210"
part_name: "FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted."
cfr_part: "210"
---

# 210.12-16 Supplementary insurance information.

[For insurance companies]

| Segment | 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) | Benefits, claims, losses, and settlement expenses (caption 5) | Amortization of deferred policy acquisition costs | Other operating expenses | Premiums written |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |
| Total |  |  |  |  |  |  |  |  |  |  |
| Segments shown should be the same as those presented in the footnote disclosures called for by generally accepted accounting principles. |  |  |  |  |  |  |  |  |  |  |
| 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. |  |  |  |  |  |  |  |  |  |  |
| State the basis for allocation of net investment income and, where applicable, other operating expenses. |  |  |  |  |  |  |  |  |  |  |
| The total of columns I and J should agree with the amount shown for statement of comprehensive income caption 7. |  |  |  |  |  |  |  |  |  |  |
| 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]