17 CFR § 210.12-17 - Reinsurance.

---
identifier: "/us/cfr/t17/s210.12-17"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 210.12-17 - Reinsurance."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "210.12-17"
section_name: "Reinsurance."
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"
---


# 210.12-17 Reinsurance.

[For insurance companies]

| Column A | Column B | Column C | Column D | Column E | Column F |
| --- | --- | --- | --- | --- | --- |
| Life insurance in force |  |  |  |  |  |
| Premiums: |  |  |  |  |  |
| Life insurance |  |  |  |  |  |
| Accident and health insurance |  |  |  |  |  |
| Property and liability insurance |  |  |  |  |  |
| Title insurance |  |  |  |  |  |
| Total premiums |  |  |  |  |  |
| Indicate in a note any amounts of reinsurance or coinsurance income netted against premiums ceded. |  |  |  |  |  |
| 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 statement of comprehensive income (or statement of net income if comprehensive income is presented in two separate but consecutive financial statements). |  |  |  |  |  |
| Calculated as the amount in column D divided by amount in column E. |  |  |  |  |  |

[46 FR 54338, Nov. 2, 1981, as amended at 83 FR 50208, Oct. 4, 2018]