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The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by or used in operations using the indirect method.

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The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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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.

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the 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. Includes effect from exchange rate changes.

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Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.

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-Subparagraph (SX 210.4-08.(h))

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-Glossary Deferred Tax Expense (or Benefit)

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Total net Increase or Decrease in changes to deferred policy acquisition costs due to one or more transactions, including amortization of costs and modifications or internal replacements of existing insurance contracts.

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.

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The increase (decrease) during the reporting period in investment income that has been earned but not yet received in cash.

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The change in the future policy benefit reserve balance on the balance sheet.

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The increase (decrease) during the reporting period in the amounts payable to taxing authorities for taxes that are based on the reporting entity's earnings, net of amounts receivable from taxing authorities for refunds of overpayments or recoveries of income taxes.

No definition available.

Name:	us-gaap_IncreaseDecreaseInIncomeTaxesPayableNetOfIncomeTaxesReceivable
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The increase (decrease) during the reporting period in other expenses incurred but not yet paid.

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The increase (decrease) during the reporting period in other assets used in operating activities less other operating liabilities used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets and liabilities, other noncurrent assets and liabilities, or a combination of other current and noncurrent assets and liabilities.

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The change in other policyholder funds recorded on the balance sheet, which is needed to adjust net income to arrive at net cash flows provided by or used in operations.

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The change in the premium receivable balance on the balance sheet.

Name:	us-gaap_IncreaseDecreaseInPremiumsReceivable
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The increase (decrease) during the reporting period in the amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Glossary Other Comprehensive Income

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-Subparagraph (SX 210.7-04.19)

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-Paragraph 2

-Subparagraph (SX 210.5-03.18)

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-Subparagraph (SX 210.7-04.22)

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-Number 210

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-Article 5

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-Number 210

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Net amount paid or received by the entity associated with issuance or collection of loans made to policy holders, principally secured by the benefits under the policy.

No definition available.

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The cash outflow to acquire debt securities classified as available-for-sale securities, because they are not classified as either held-to-maturity securities or trading securities.

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The cash outflow to acquire equity securities classified as available-for-sale securities, because they are not classified as trading securities.

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The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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Amount of cash outflow through purchase of long-term held-to-maturity securities.

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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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The cash inflow from an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date.

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Name:	us-gaap_ProceedsFromAnnuitiesAndInvestmentCertificates
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Data Type:	xbrli:monetaryItemType
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The cash inflow associated with the collection, including prepayments, of loans receivable issued for financing of goods and services.

Name:	us-gaap_ProceedsFromCollectionOfLoansReceivable
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The cash inflow associated with maturities (principal being due), prepayments and calls (requests of early payments) on securities not classified as either held-to-maturity securities or trading securities which are classified as available-for-sale securities.

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-Glossary Investing Activities

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The cash inflow associated with the maturity, prepayments and calls (requests for early payments) of debt securities designated as held-to-maturity.

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The cash inflow associated with the sale and maturity (principal being due) of other investments, prepayment and call (request of early payment) of other investments not otherwise defined in the taxonomy.

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Name:	us-gaap_ProceedsFromSaleAndMaturityOfOtherInvestments
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The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

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The net realized gains or losses on investments during the period, not including gains or losses on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity.

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-Paragraph 1

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-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 3

-Subparagraph a

-Article 7

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The cash outflow for an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date.

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