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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 and the net fair value of the embedded derivatives classified as assets, net of those classified as liabilities.

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 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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