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The maximum interest rate applied during the stated period to monetary deposits made by or on behalf of policyholders for contracts that may contractually vary the amount and timing of premium payments without the approval of the insurer and in which premium payments are credited to the policyholder balance, against which amounts are assessed for contract services and to which amounts are credited as income. The policyholder balance provides a base upon which interest accrues to the policyholder and, when compared with the death benefit amount, fixes the insurer's net amount at risk. The insurer can often adjust the schedule of amounts assessed for contract services and the rate at which interest is credited to the policyholder balance.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 13

-Subparagraph b

-Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.13(b))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

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The minimum interest rate applied to deposits made by or on behalf of policyholders to contracts that may contractually vary the amount and timing of premium payments without the approval of the insurer and in which premium payments are credited to the policyholder balance, against which amounts are assessed for contract services and to which amounts are credited as income. The policyholder balance provides a base upon which interest accrues to the policyholder and, when compared with the death benefit amount, fixes the insurer's net amount at risk. The insurer can often adjust the schedule of amounts assessed for contract services and the rate at which interest is credited to the policyholder balance. during the stated period.

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Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 20

-Section 55

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6588021&loc=d3e7104-158389

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 80

-Section 50

-Paragraph 1

-Subparagraph (d)(3)

-URI http://asc.fasb.org/extlink&oid=6484115&loc=d3e19393-158473

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- Details

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Actuarially determined death rate of policyholders, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 40

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6482852&loc=d3e14931-158439

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 80

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6484115&loc=d3e19393-158473

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 20

-Section 55

-Paragraph 15

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6588021&loc=d3e7104-158389