Regulatory Requirements (Tables)

12 Months Ended

Dec. 31, 2016

Summary of Statutory Net Gain from Operations and Net Income [Table Text Block]

Statutory net gain from operations and net income (loss) are summarized as follows:



	Years Ended December 31,
	2016			2015			2014
	(in millions)
RiverSource Life
Statutory net gain from operations⁽¹⁾	$	834		$	1,033		$	1,412
Statutory net income⁽¹⁾	322			633			1,154
IDS Property Casualty
Statutory net income (loss)	(8		)	(44		)	(25		)

⁽¹⁾ Statutory net gain (loss) from operations and statutory net income (loss) are significantly impacted by changes in reserves for variable annuity guaranteed benefits, however, these impacts are substantially offset by unrealized gains (losses) on derivatives which are not included in statutory income but are recorded directly to surplus.

- 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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