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Asset transfers with an entity affiliated with the parent entity

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Distribution to parent

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Change in drafts outstanding from financing activities.

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The net change during the period in income taxes.

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Change in payable balance to the parent or affiliated entities

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No authoritative reference available.

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Payments for the purchase of investments with a maturity of greater than three months and less than twelve months when purchased, excluding those investments classified as trading.

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Proceeds from sale\maturity\pre-payment of debt securities classified as available for sale securities.

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The cash flow from investments sold under the agreement to repurchase such investment and collateral for loaned securities.

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Cash inflows related to trading account assets

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The cash inflow from a segregated fund account during the period.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

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The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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The increase (decrease) during the reporting period in the balance sheet value of capitalized sales costs that are associated with acquiring a new insurance customers.

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The increase (decrease) in insurance liability balances during the period.

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The increase (decrease) during the reporting period in other assets used in operating activities less other operating liabilities used in operating activities not separately disclosed in the statement of cash flows. May include changes in other current assets and liabilities, other noncurrent assets and liabilities, or a combination of other current and noncurrent assets and liabilities.

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The increase (decrease) during the reporting period in the amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types.

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The adjustment required to reconcile net income to cash provided by (used in) operations related to the unpaid portion of interest credited to policy owner accounts.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The net cash outflow or inflow from other investing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.

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The cash outflow to acquire debt securities classified as available-for-sale securities, because they are not classified as either held-to-maturity securities or trading securities.

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The cash outflow from the purchase of receivables arising from the mortgage note on real estate.

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The cash outflow associated with other investments held by the entity for investment purposes not otherwise defined in the taxonomy.

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The initial funding or additional funding of loans receivable to policy holders principally secured by the benefits under the policy.

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The cash inflow associated with the collection of policy loans receivable.

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The cash inflow from proceeds from sale of receivables arising from the mortgage note on real estate; includes collections on mortgage notes receivable that are not classified as operating cash flows.

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The cash inflow associated with the sale and maturity (principal being due) of other investments, prepayment and call (request of early payment) of other investments not otherwise defined in the taxonomy.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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The net realized gains or losses on investments during the period, not including gains or losses on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity.

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The cash outflow for a segregated fund account during the period.

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