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Amount of the reinsurer's funds held on its behalf by the ceding insurer, including funds held in trust, under reinsurance treaties or contracts with the assuming insurer as security for the payment of the obligations thereunder.

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The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.

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The total liability as of the balance sheet date of amounts due policy holders, excluding future policy benefits and claims, including unpaid policy dividends, retrospective refunds, and undistributed earnings on participating business.

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Value of all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.

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Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of all premiums and other types of receivables due from other persons or entities.

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Amount of real estate investments, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; (7) other real estate investments; (8) real estate joint ventures; and (9) unconsolidated real estate and other joint ventures not separately presented.

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Amount after valuation allowance recoverable including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves.

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The cumulative amount of the reporting entity's undistributed earnings or deficit.

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The fair value of the assets held by the Entity for the benefit of separate account policyholders.

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Amount of liability for variable contracts that meet specified criteria that are backed by assets held in separate accounts and carried at the fair value of those assets.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Amount of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading.

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The carrying amount of the consolidated Variable Interest Entity's liabilities included in the reporting entity's statement of financial position.

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