Insurance Balance Sheet Tags
Balance sheet tags have quarter and annual period types.
| Name | Tag | Category | Definition |
| Fixed Income Securities | FixedIncomeSecurities | Investments | Amount of debt securities categorized neither as held-to-maturity nor trading. |
| Equity Securities | EquitySecurities | Investments | Amount of equity securities categorized neither as held-to-maturity nor as trading. |
| Real Estate Loans and Investments | RealEstateLoansInvestments | Investments | Amount of real estate investments, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; (7) other real estate investments; (8) real estate joint ventures; (9) mortgage loans; and (10) unconsolidated real estate and other joint ventures not separately presented. |
| Alternative Investments | AlternativeInvestments | Investments | Fair value of investments in certain entities that calculate net asset value per share, including, but not limited to, by unit, membership interest, or other ownership interest. Investments include, but are not limited to, investments in certain hedge funds, venture capital funds, private equity funds, real estate partnerships or funds. |
| Other Investments | OtherInvestments | Investments | Other investments not otherwise specified. |
| Total Investments | TotalInvestments | Investments | Sum of the carrying amounts as of the balance sheet date of all investments. |
| Cash and Equivalents | CashEquivalents | Assets | Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. |
| Restricted Cash and Investments | RestrictedCashInvestments | Assets |
The current cash, cash equivalents and investments that are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. |
| Receivables | Receivables | Assets | Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of all premiums and other types of receivables due from other persons or entities. |
| Reinsurance Recoverables | ReinsuranceRecoverables | Amount after valuation allowance of reinsurance recoverables on paid losses. | |
| Deferred Policy Acquisition Costs | DeferredPolicyAcquisitionCosts | Assets | Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date. |
| Deferred Tax Assets | DeferredTaxAssets | Assets | Represents the net amount of deferred tax assets, after netting deferred tax assets and deferred tax liabilities, as of the balance sheet date. |
| Property, Plant and Equipment, Net | PropertyPlantEquipmentNet | Assets | Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. |
| Goodwill | Goodwill | Assets | Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. |
| Intangible Assets, Net | IntangibleAssetsNet | Assets | Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges. |
| Accrued Investment Income | AccruedInvestmentIncome | Assets | Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments. |
| Divestment Assets | DivestmentAssets | Assets | The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for noncurrent assets (assets with expected useful life longer than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date. |
| Other Assets | OtherAssets | Assets | Aggregate carrying amount, as of the balance sheet date, of noncurrent assets that are not appropriately classified elsewhere in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer). |
| Total Assets | TotalAssets | Assets | Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. |
| Policy Reserves and Claims | PolicyReservesClaims | Liabilities | The aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies. |
| Unearned Premiums | UnearnedPremiums | Liabilities | Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date. |
| Other Insurance Liabilities | OtherInsuranceLiabilities | Liabilities | The liability as of the balance sheet date to the policyholders for deposits held under the terms of insurance contracts and other insurance related liabilities. |
| Debt | Debt | Liabilities | Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations. |
| Separate Accounts | SeparateAccounts | Liabilities | Amount of liability for variable contracts that meet specified criteria that are backed by assets held in separate accounts and carried at the fair value of those assets. |
| Accounts Payable | AccountsPayable | Liabilities | Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations. |
| Deferred Tax Liabilities | DeferredTaxLiabilities | Liabilities | Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences. |
| Divestment Liabilities | DivestmentLiabilities | Liabilities | Amount classified as liabilities attributable to disposal group held for sale or disposed of. |
| Other Liabilities | OtherLiabilities | Liabilities | The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet. |
| Total Liabilities | TotalLiabilities | Liabilities | Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. |
| Commitments and Contingencies | CommitmentsContingencies | Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. | |
| Preferred Stock | PreferredStock | Equity | Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity. |
| Common Stock | CommonStock | Equity | Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. |
| Additional Paid In Capital | AdditionalPaidInCapital | Equity | Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. |
| Treasury Stock | TreasuryStock | Equity | The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury. |
| Accumulated Other Comprehensive Income | AccumulatedOtherComprehensiveIncome | Equity | Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. |
| Retained Earnings (Deficit) | RetainedEarningsDeficit | Equity | The cumulative amount of the reporting entity's undistributed earnings or deficit. |
| ESOP and Employee Related Equity | ESOPEmployeeRelatedEquity | Equity | Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method. Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP. |
| Other Equity | OtherEquity | Equity | Aggregate carrying amount, as of the balance sheet date, of equity that is not appropriately classified elsewhere in the balance sheet. |
| Total Equity Attributable to Parent | TotalEquityAttributableParent | Equity | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. |
| Noncontrolling Interest | NoncontrollingInterest | Equity | Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest). |
| Total Equity | TotalEquity | Equity | Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity. |
| Total Liabilities and Equity | TotalLiabilitiesEquity | Total of all Liabilities and Equity items. | |
| Receivables Reserve | ReceivablesReserve | Parenthetical | A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. |
| Inventories Reserve | InventoriesReserve | Parenthetical | Amount of valuation reserve for inventory. |
| Inventory LIFO Reserve | InventoryLIFOReserve | Parenthetical | Amount of difference between inventory at lower of LIFO cost or market and inventory at lower of other inventory accounting method cost or market, for example, but not limited to, FIFO or average cost. |
| Accumulated Depreciation, Parenthetical | AccumulatedDepreciationParenthetical | Parenthetical | The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the parenthetical section of the balance sheet. |
| Accumulated Amortization | AccumulatedAmortization | Parenthetical | Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. |
| Accumulated Depletion | AccumulatedDepletion | Parenthetical | The accumulated decrease in the carrying value of the mineral properties as a result of mine or mineral production. |
| Restricted Cash, Parenthetical | RestrictedCashParenthetical | Parenthetical | The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations. |
| Preferred Stock, Par Value | PreferredStockParValue | Parenthetical | Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. |
| Preferred Stock, Shares Authorized | PreferredStockSharesAuthorized | Parenthetical | The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. |
| Preferred Stock, Shares Issued | PreferredStockSharesIssued | Parenthetical | Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. |
| Preferred Stock, Shares Outstanding | PreferredStockSharesOutstanding | Parenthetical | Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. |
| Preferred Stock, Treasury Shares | PreferredStockTreasuryShares | Parenthetical | Number of preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
| Preferred Stock, Liquidation Value | PreferredStockLiquidationValue | Parenthetical | The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. |
| Common Stock, Class A, Par Value | CommonStockClassAParValue | Parenthetical | Face amount or stated value of Class A common stock per share; generally not indicative of the fair market value per share. |
| Common Stock, Class A, Shares Authorized | CommonStockClassASharesAuthorized | Parenthetical | The maximum number of Class A common shares permitted to be issued by an entity's charter and bylaws. |
| Common Stock, Class A, Shares Issued | CommonStockClassASharesIssued | Parenthetical | Total number of Class A common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. |
| Common Stock, Class A, Shares Outstanding | CommonStockClassASharesOutstanding | Parenthetical | Number of shares of Class A common stock outstanding. Common stock represent the ownership interest in a corporation. |
| Common Stock, Class A, Treasury Shares | CommonStockClassATreasuryShares | Parenthetical | Number of Class A common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
| Common Stock, Class B, Par Value | CommonStockClassBParValue | Parenthetical | Face amount or stated value of Class B common stock per share; generally not indicative of the fair market value per share. |
| Common Stock, Class B, Shares Authorized | CommonStockClassBSharesAuthorized | Parenthetical | The maximum number of Class B common shares permitted to be issued by an entity's charter and bylaws. |
| Common Stock, Class B, Shares Issued | CommonStockClassBSharesIssued | Parenthetical | Total number of Class B common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. |
| Common Stock, Class B, Shares Outstanding | CommonStockClassBSharesOutstanding | Parenthetical | Number of shares of Class B common stock outstanding. Common stock represent the ownership interest in a corporation. |
| Common Stock, Class B, Treasury Shares | CommonStockClassBTreasuryShares | Parenthetical | Number of Class B common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |
| Common Stock, Class C, Par Value | CommonStockClassCParValue | Parenthetical | Face amount or stated value of Class C common stock per share; generally not indicative of the fair market value per share. |
| Common Stock, Class C, Shares Authorized | CommonStockClassCSharesAuthorized | Parenthetical | The maximum number of Class C common shares permitted to be issued by an entity's charter and bylaws. |
| Common Stock, Class C, Shares Issued | CommonStockClassCSharesIssued | Parenthetical | Total number of Class C common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury. |
| Common Stock, Class C, Shares Outstanding | CommonStockClassCSharesOutstanding | Parenthetical | Number of shares of Class C common stock outstanding. Common stock represent the ownership interest in a corporation. |
| Common Stock, Class C, Treasury Shares | CommonStockClassCTreasuryShares | Parenthetical | Number of Class C common shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. |