Financial Condition and Net Income on a Statutory Basis - Significant Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2016

Statutory Accounting Practices Disclosure [Table Text Block]

Statutory net income, and capital and surplus of the Company’s insurance subsidiaries, determined in accordance with statutory accounting practices prescribed by the applicable state insurance department or local regulatory authority are as follows (dollars in thousands):



	Statutory Capital & Surplus				Statutory Net Income (Loss)
	2016		2015		2016			2015			2014
RGA Reinsurance (U.S.)	$	1,521,644	$	1,503,402	$	148,576		$	(23,615	)	$	17,085
Reinsurance Company of Missouri	1,651,274		1,598,328		272,038			51,041			126,326
RGA Life Reinsurance Company of Canada	915,134		874,151		13,947			113,526			225,083
RGA Reinsurance Company (Barbados) Ltd. ⁽¹⁾	957,051		835,126		95,859			113,049			66,097
RGA Australia	370,039		335,631		(7,694		)	(18,128		)	874
RGA Atlantic Reinsurance Company Ltd.	596,016		554,417		110,172			132,192			113,055
RGA Americas Reinsurance Company, Ltd. ⁽¹⁾	3,416,512		3,135,177		267,876			260,599			258,588
Other reinsurance subsidiaries	2,224,833		2,136,480		130,289			300,847			(647,259		)

(1)

In 2016, the Company contributed to RGA Reinsurance Company (Barbados) Ltd. all of the outstanding shares of its wholly-owned subsidiaries, RGA Global Reinsurance Company, Ltd., and Manor Reinsurance, Ltd. In 2016, the Company also contributed to RGA Americas Reinsurance Company, Ltd. all of the outstanding shares of its wholly-owned subsidiaries, RGA International Reinsurance Company dac and Leidsche Leven Holding B.V. Periods prior to 2016 have been adjusted to reflect the contributions.

Reconciliation Of NAIC SAP And Prescribed Practice [Text Block]

A reconciliation of the Company’s surplus between NAIC SAP and practices prescribed by the state of domicile is shown below (dollars in thousands):



	December 31,
	2016			2015
Prescribed practice – surplus note	$	574,574		$	639,515
Prescribed practice – letters of credit	(615,100		)	(570,100		)
Surplus (deficit) – NAIC SAP	$	(40,526	)	$	69,415

- 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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