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The net change during the reporting period in the amount of profit commission receivable.

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The net change during the reporting period in the amount of receivables currently due from reinsurers for ceded claims paid.

No definition available.

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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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The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount 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 increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.

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Amount of cash inflow from realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes.

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Amount of cash outflow for realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes.

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Amount of gain (loss) from the difference between the repurchase price of a debt instrument initially issued by the entity and the net carrying amount of the debt at the time of its repurchase.

No definition available.

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The net gain (loss) realized from the sale, exchange, redemption, or retirement of securities, not separately or otherwise categorized as trading, available-for-sale, or held-to-maturity.

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-Article 9

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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 increase (decrease) during the reporting period in receivables or payables that result from buying and selling securities for the firm's own account or from acting as an agent or intermediary in the sale of securities.

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The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.

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The increase (decrease) during the reporting period in the balance sheet value of capitalized sales costs that are associated with acquiring a new insurance customers.

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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.

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The increase (decrease) during the reporting period in the reserve account established to account for expected but unspecified losses.

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The increase (decrease) in other insurance liabilities during the period which liabilities are not otherwise defined in the taxonomy.

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

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

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-Publisher FASB

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-Topic 230

-SubTopic 10

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-Paragraph 28

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The change in prepaid reinsurance premiums 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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-Topic 230

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Name:	us-gaap_IncreaseDecreaseInPrepaidReinsurancePremiums
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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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The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities.

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-Name Accounting Standards Codification

-Glossary Investing Activities

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Amount of increase (decrease) unearned premiums written. Excludes portion of unearned premiums amortized into income.

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Amount of cash inflow (outflow) of financing activities, excluding 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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-Topic 230

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Amount of cash inflow (outflow) of investing activities, excluding 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, excluding 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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-Topic 230

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-SubTopic 10

-Section 50

-Paragraph 1

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-Glossary Other Comprehensive Income

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-Glossary Net Income

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-Subparagraph (SX 210.7-04.19)

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-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

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-Subparagraph (SX 210.7-04.22)

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-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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-Number 210

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Other income (expense) included in net income that results in no cash inflows or outflows in the period. Includes noncash adjustments to reconcile net income (loss) to cash provided by (used in) operating activities that are not separately disclosed.

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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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-Glossary Investing Activities

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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 inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards other than stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.

No definition available.

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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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The cash inflow associated with the sale of debt securities classified as available-for-sale securities.

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

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