The aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies. Also includes the liability as of the balance sheet date for the policyholders funds held that are returnable under the terms of insurance contracts.

No definition available.

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The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date.

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Amount, before effect of reinsurance, of present value of future benefit to be paid to or on behalf of policyholder and related expense less present value of future net premium receivable under insurance contract.

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Amount due to policyholder. Includes, but is not limited to, unpaid policy dividend, retrospective refund, and undistributed earnings on participating business. Excludes future policy benefit and claim expense.

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