Financial Condition and Net Income on a Statutory Basis - Significant Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2017

Statutory Accounting Practices Disclosure [Table Text Block]

Statutory net income, and capital and surplus of the Company’s insurance subsidiaries, determined in accordance with statutory accounting practices prescribed by the applicable state insurance department or local regulatory authority are as follows (dollars in thousands):



	Statutory Capital & Surplus				Statutory Net Income (Loss)
	2017		2016		2017			2016			2015
RGA Reinsurance (U.S.)	$	1,584,007	$	1,521,644	$	138,359		$	148,576		$	(23,615	)
Reinsurance Company of Missouri	1,557,453		1,651,274		(183,136		)	272,038			51,041
RGA Life Reinsurance Company of Canada	1,006,190		915,134		25,971			13,947			113,526
RGA Reinsurance Company (Barbados) Ltd.	1,278,006		957,051		309,346			95,859			113,049
RGA Australia	476,528		370,039		78,497			(7,694		)	(18,128		)
RGA Atlantic Reinsurance Company Ltd.	812,307		596,016		213,511			110,172			132,192
RGA Americas Reinsurance Company, Ltd. ⁽¹⁾	4,833,890		3,752,910		624,145			282,226			264,518
Other reinsurance subsidiaries	2,694,317		2,224,833		65,658			130,289			300,847


(1)	In 2017, the Company contributed to RGA Americas Reinsurance Company, Ltd. all of the outstanding shares of its wholly-owned subsidiary, RGA Australia. Periods prior to 2017 have been adjusted to reflect this contribution.

Reconciliation Of NAIC SAP And Prescribed Practice [Text Block]

A reconciliation of the Company’s surplus between NAIC SAP and practices prescribed by the state of domicile is shown below (dollars in thousands):



	December 31,
	2017			2016
Prescribed practice – surplus note	$	726,531		$	574,574
Prescribed practice – letters of credit	(960,100		)	(615,100		)
Surplus (deficit) – NAIC SAP	$	(233,569	)	$	(40,526	)

- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

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