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Insurance Income Statement Tags

Income statement tags have  quarteryear_to_date and annual period types.

Name Tag Category Definition
Premiums Earned PremiumsEarned Revenue Amount, after premiums ceded to other entities and premiums assumed by the entity, of premiums earned.
Investment Income, Net
Amount, after investment expense, of income earned from investments in securities and real estate. Includes, but is not limited to, real estate investment, policy loans, dividends, and interest. Excludes realized gain (loss) on investments.
Realized Investment Gains (Losses) RealizedInvestmentGainsLosses Revenue This item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.
Commissions and Fees CommissionsFees Revenue Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products.
Other Revenue OtherRevenue Revenue Reflects the sum of all other revenue and income recognized by the entity in the period not otherwise specified in the income statement.
Total Revenue Revenue Revenue
Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
Claims, Losses and Benefits ClaimsLossesBenefits Operating Expenses
Amount, after effects of policies assumed or ceded, of expense related to the provision for policy benefits and costs incurred.
Policy Acquisition Costs PolicyAcquisitionCosts Operating Expenses Amount of deferred policy acquisition costs and capitalized present value of the future profits (PVFP) expensed. Acquisition costs are costs that are related directly to the successful acquisition of new or renewal insurance contracts.
Selling, General and Administrative SellingGeneralAdministrative Operating Expenses The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.
Restructuring and Impairment Charges RestructuringImpairmentChargesIncomeOpEx Operating Expenses The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in operating expenses. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items).
Nonrecurring and Special Charges NonrecurringSpecialChargesExpense Operating Expenses The total amount of expenses recognized during the period not separately disclosed that are nonrecurring in nature.
Other Operating Expenses OtherOperatingExpenses Operating Expenses The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.
Total Operating Expenses TotalOperatingExpenses Operating Expenses Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.
Operating Income OperatingIncome The net result for the period of deducting operating expenses from operating revenues.
Interest Expense InterestExpense Other Income (Expense) The cost of borrowed funds accounted for as interest that was charged against earnings during the period.
Equity In Affiliates (Pre-Tax) EquityAffiliatesPreTax Other Income (Expense) The income (or loss) from investments made under the equity method reported on a pre-tax basis.
Other Income (Expense) OtherExpenseIncome Other Income (Expense) The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature.
Total Other Income (Expense) TotalOtherIncomeExpense Other Income (Expense) The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).
Income Before Income Taxes IncomeBeforeIncomeTaxes This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments (pre-tax), but before income taxes, extraordinary items, income or loss from equity method investments (after-tax) and noncontrolling interest.
Income Taxes IncomeTaxes The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.
Discontinued Operations DiscontinuedOperations Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.
Equity In Affiliates EquityInAffiliates Income (or loss) from investments made under the equity method.
Extraordinary Items ExtraordinaryItems Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests.
Consolidated Net Income (Loss) ConsolidatedNetIncomeLoss The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
Noncontrolling Interest NoncontrollingInterestIncome Amount of Net Income (Loss) attributable to noncontrolling interest.
Preferred Stock Dividends Declared PreferredStockDividendsDeclared The aggregate value of preferred stock dividends declared.
Other Adjustments to Income OtherAdjustmentsIncome Other adjustments necessary to derive net income apportioned to common stockholders.
Net Income (Loss) Attributable to Common Shareholders, Basic NetIncomeLossAttributableCommonShareholders Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).
Dilution Adjustments DilutionAdjustments Adjustments to arrive at the net income available to shareholder on a fully-diluted basis.
Net Income (Loss) Attributable to Common Shareholders, Diluted NetIncomeLossAttributableCommonShareholdersDiluted Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions.
Basic Earnings Per Share BasicEarningsPerShare The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
Diluted Earnings Per Share DilutedEarningsPerShare The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
Basic Shares Outstanding BasicSharesOutstanding Number of basic shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
Diluted Shares Outstanding DilutedSharesOutstanding The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
Common Stock Dividends Declared CommonStockDividendsDeclared Aggregate dividends declared during the period for each share of common stock outstanding.

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