0123456789 abc:ReinsurerDMember us-gaap:AMBestAMinusRatingMember 2017-12-31 0123456789 abc:ReinsurerIMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestBRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerGMember us-gaap:AMBestAMinusRatingMember 2017-12-31 0123456789 abc:ReinsurerAMember us-gaap:AMBestAPlusRatingMember 2017-12-31 0123456789 abc:ReinsurerAMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestAPlusRatingMember 2017-01-01 2017-12-31 0123456789 abc:OtherReinsurersMember 2017-12-31 0123456789 abc:ReinsurerCMember us-gaap:AMBestAPlusRatingMember 2017-12-31 0123456789 abc:ReinsurerJMember us-gaap:AMBestAPlusRatingMember 2017-12-31 0123456789 abc:ReinsurerBMember us-gaap:AMBestARatingMember 2017-12-31 0123456789 abc:ReinsurerEMember us-gaap:AMBestAPlusRatingMember 2017-12-31 0123456789 2017-01-01 2017-12-31 0123456789 abc:ReinsurerBMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestARatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerFMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestARatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerFMember us-gaap:AMBestARatingMember 2017-12-31 0123456789 abc:ReinsurerGMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestAMinusRatingMember 2017-01-01 2017-12-31 0123456789 abc:OtherReinsurersMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerEMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestAPlusRatingMember 2017-01-01 2017-12-31 0123456789 2017-12-31 0123456789 abc:ReinsurerHMember us-gaap:AMBestARatingMember 2017-12-31 0123456789 abc:ReinsurerDMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestAMinusRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerHMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestARatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerCMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestAPlusRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerJMember us-gaap:ReinsuranceRecoverableMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:AMBestAPlusRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerIMember us-gaap:AMBestBRatingMember 2017-12-31 0023456789 abc:ReinsurerDMember us-gaap:AMBestARatingMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0023456789 abc:ReinsurerBMember us-gaap:AMBestAPlusRatingMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0023456789 abc:ReinsurerEMember us-gaap:AMBestAPlusPlusRatingMember us-gaap:StandardPoorsAAPlusRatingMember 2017-12-31 0023456789 abc:ReinsurerCMember us-gaap:AMBestAPlusRatingMember us-gaap:StandardPoorsAAMinusRatingMember 2017-12-31 0023456789 us-gaap:CededCreditRiskSecuredMember 2017-12-31 0023456789 abc:ReinsurerAMember us-gaap:AMBestAPlusRatingMember us-gaap:StandardPoorsAAMinusRatingMember 2017-12-31 0023456789 2017-12-31 0023456789 abc:Top5Member 2017-12-31 0023456789 abc:Top5Member us-gaap:CededCreditRiskSecuredMember 2017-12-31 0023456789 abc:ReinsurerDMember us-gaap:CededCreditRiskSecuredMember us-gaap:AMBestARatingMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0023456789 abc:OtherReinsurersMember 2017-12-31 0023456789 abc:ReinsurerEMember us-gaap:CededCreditRiskSecuredMember us-gaap:AMBestAPlusPlusRatingMember us-gaap:StandardPoorsAAPlusRatingMember 2017-12-31 0023456789 abc:ReinsurerAMember us-gaap:CededCreditRiskSecuredMember us-gaap:AMBestAPlusRatingMember us-gaap:StandardPoorsAAMinusRatingMember 2017-12-31 0023456789 abc:ReinsurerBMember us-gaap:CededCreditRiskSecuredMember us-gaap:AMBestAPlusRatingMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0023456789 abc:OtherReinsurersMember us-gaap:CededCreditRiskSecuredMember 2017-12-31 0023456789 abc:ReinsurerCMember us-gaap:CededCreditRiskSecuredMember us-gaap:AMBestAPlusRatingMember us-gaap:StandardPoorsAAMinusRatingMember 2017-12-31 0123456789 abc:ReinsurerHMember us-gaap:StandardPoorsAARatingMember 2017-12-31 0123456789 abc:ReinsurerGMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAPlusRatingMember 2017-01-01 2017-12-31 0123456789 abc:Top10Member us-gaap:ReinsuranceRecoverableForPaidAndUnpaidClaimsAndClaimsAdjustmentsMember us-gaap:ReinsurerConcentrationRiskMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerHMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAARatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerGMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0123456789 abc:ReinsurerIMember us-gaap:StandardPoorsARatingMember 2017-12-31 0123456789 abc:ReinsurerEMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAPlusRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerAMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0123456789 abc:ReinsurerBMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAAMinusRatingMember 2017-01-01 2017-12-31 0123456789 abc:OtherReinsurersBalancesGreaterThan1millionMember 2017-12-31 0123456789 abc:OtherReinsurersBalancesLessThan1millionMember us-gaap:ReinsuranceRecoverableForPaidAndUnpaidClaimsAndClaimsAdjustmentsMember us-gaap:ReinsurerConcentrationRiskMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerJMember us-gaap:StandardPoorsARatingMember 2017-12-31 0123456789 abc:ReinsurerEMember us-gaap:StandardPoorsAPlusRatingMember 2017-12-31 0123456789 abc:OtherReinsurersBalancesLessThan1millionMember 2017-12-31 0123456789 abc:Top10Member 2017-12-31 0123456789 abc:OtherReinsurersBalancesGreaterThan1millionMember us-gaap:ReinsuranceRecoverableForPaidAndUnpaidClaimsAndClaimsAdjustmentsMember us-gaap:ReinsurerConcentrationRiskMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerAMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAPlusRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerIMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsARatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerDMember us-gaap:StandardPoorsAAMinusRatingMember 2017-12-31 0123456789 abc:ReinsurerCMember us-gaap:StandardPoorsAMinusRatingMember 2017-12-31 0123456789 abc:ReinsurerFMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAARatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerBMember us-gaap:StandardPoorsAAMinusRatingMember 2017-12-31 0123456789 abc:ReinsurerFMember us-gaap:StandardPoorsAARatingMember 2017-12-31 0123456789 abc:ReinsurerJMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsARatingMember 2017-01-01 2017-12-31 0123456789 abc:Top10Member abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerDMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAAMinusRatingMember 2017-01-01 2017-12-31 0123456789 abc:ReinsurerCMember abc:ReinsuranceRecoverableforTop10ReinsurersMember us-gaap:ReinsurerConcentrationRiskMember us-gaap:StandardPoorsAMinusRatingMember 2017-01-01 2017-12-31 xbrli:pure iso4217:USD




finalcovera86.jpg


Version 4.1
April 2017





Insurance: Concentration of Credit Risk Disclosures
(Taxonomy Version 2017†)





FASB U.S. GAAP Financial Reporting Taxonomy (Taxonomy)
Implementation Guide Series

† Changes from the 2016 version of this Implementation Guide are included in Appendix A to this Guide.








image1a52.jpg

The Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the U.S. GAAP Financial Reporting Taxonomy (Taxonomy) is designed. It also provides other information to help a user of the Taxonomy understand how elements and relationships are structured.




















Copyright © 2017 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.


Taxonomy Implementation Guide on Modeling Concentration of Credit Risk Disclosures for Insurance Companies
Overview
The purpose of this Taxonomy Implementation Guide is to demonstrate the modeling of disclosures for reinsurance-related concentrations of credit risk. The examples in this Taxonomy Implementation Guide are not intended to encompass all of the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy. The examples are provided to help users of the U.S. GAAP Financial Reporting Taxonomy (Taxonomy) understand how the modeling for reinsurance-related concentrations of credit risk is structured within the Taxonomy. The examples are based on the assumption that the entity meets the criteria for reporting reinsurance-related concentrations of credit risk disclosures under U.S. GAAP and/or SEC authoritative literature. In addition, the reported line items within the examples are not all inclusive and represent only partial statements for illustrative purposes.
While constituents may find the information in this guide useful, users looking for guidance to conform to SEC XBRL filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC’s website at xbrl.sec.gov.
This guide focuses on detail tagging only (Level 4); it does not include any elements for text blocks, policy text blocks, and table text blocks (Levels 1 through 3).
The Taxonomy Implementation Guide includes the following three examples:

•
Example 1—Concentration of Ceded Credit Risk Disclosure with One Credit Rating
•
Example 2—Concentration of Ceded Credit Risk Disclosure with Two Credit Ratings
•
Example 3—Concentration of Ceded Credit Risk Disclosure with Two Tables

1

General Information
(1)
A legend for dimensions and domain members has been provided to associate with facts contained in the notes to the financial statements. Extension elements are coded using “Ex.” Legends specific to the examples are provided in Figure x.2 of each example.
Coding
Standard Label
Element Name
A1
Ceded Credit Risk, Reinsurer [Axis]
CededCreditRiskAxis
 
Ceded Credit Risk, Reinsurer [Domain]
CededCreditRiskReinsurerDomain
ExM1
Reinsurer A [Member]
ReinsurerAMember
ExM2
Reinsurer B [Member]
ReinsurerBMember
ExM3
Reinsurer C [Member]
ReinsurerCMember
ExM4
Reinsurer D [Member]
ReinsurerDMember
ExM5
Reinsurer E [Member]
ReinsurerEMember
ExM6
Reinsurer F [Member]
ReinsurerFMember
ExM7
Reinsurer G [Member]
ReinsurerGMember
ExM8
Reinsurer H [Member]
ReinsurerHMember
ExM9
Reinsurer I [Member]
ReinsurerIMember
ExM10
Reinsurer J [Member]
ReinsurerJMember
ExM11
Other Reinsurers [Member]
OtherReinsurersMember
ExM12
Top 5 [Member]
Top5Member
ExM13
Top 10 [Member]
Top10Member
ExM14
Other Reinsurers' Balances Greater Than $1 million [Member]
OtherReinsurersBalancesGreaterThanOneMillionMember
ExM15
Other Reinsurers' Balances Less Than $1 million [Member]
OtherReinsurersBalancesLessThanOneMillionMember
 
 
 
A2
Credit Rating, AM Best [Axis]
CreditRatingAMBestAxis
 
Credit Rating, AM Best [Domain]
CreditRatingAMBestDomain
M16
AM Best, A+ Rating [Member]
AMBestAPlusRatingMember
M17
AM Best, A Rating [Member]
AMBestARatingMember
M18
AM Best, A- Rating [Member]
AMBestAMinusRatingMember
M19
AM Best, B Rating [Member]
AMBestBRatingMember
M20
AM Best, A++ Rating [Member]
AMBestAPlusPlusRatingMember
 
 
 
A3
Ceded Credit Risk, Collateralization [Axis]
CededCreditRiskCollateralizationAxis
 
Ceded Credit Risk, Collateralization [Domain]
CededCreditRiskCollateralizationDomain
M21
Ceded Credit Risk, Secured [Member]
CededCreditRiskSecuredMember
 
 
 
A4
Credit Rating, Standard & Poor's [Axis]
CreditRatingStandardPoorsAxis
 
External Credit Rating, Standard & Poor's [Domain]
ExternalCreditRatingStandardPoorsMember
M22
Standard & Poor's, AA+ Rating [Member]
StandardPoorsAAPlusRatingMember
M23
Standard & Poor's, AA Rating [Member]
StandardPoorsAARatingMember
M24
Standard & Poor's, AA- Rating [Member]
StandardPoorsAAMinusRatingMember
M25
Standard & Poor's, A+ Rating [Member]
StandardPoorsAPlusRatingMember
M26
Standard & Poor's, A Rating [Member]
StandardPoorsARatingMember
M27
Standard & Poor's, A- Rating [Member]
StandardPoorsAMinusRatingMember
 
 
 
A5
Concentration Risk Benchmark [Axis]
ConcentrationRiskByBenchmarkAxis
 
Concentration Risk Benchmark [Domain]
ConcentrationRiskBenchmarkDomain
M28
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments [Member]
ReinsuranceRecoverableForPaidAndUnpaidClaimsAndClaimsAdjustmentsMember
ExM29
Reinsurance Recoverable for Top 10 Reinsurers [Member]
ReinsuranceRecoverableForTop10ReinsurersMember
M31
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
ReinsuranceRecoverableMember
 
 
 
A6
Concentration Risk Type [Axis]
ConcentrationRiskByTypeAxis
 
Concentration Risk Type [Domain]
ConcentrationRiskTypeDomain
M30
Reinsurer Concentration Risk [Member]
ReinsurerConcentrationRiskMember

2

(2)
Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20X1) while duration elements have a starting and ending date as their context (such as January 1, 20X1 to December 31, 20X1).
(3)
Instance documents (Figure x.3 in each example) do not include all the information that may appear in an entity’s instance document. The instance documents are provided for illustrative purpose only.
(4)
For elements contained in the Taxonomy, the standard label is as it appears in the Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the EDGAR Filer Manual.
(5)
Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss).

3

Example 1—Concentration of Ceded Credit Risk Disclosure with One Credit Rating
This example illustrates the modeling for a credit risk disclosure with one credit rating.
 
 
A.M. Best Rating
 
Reinsurance Recoverable Including Prepaid Reinsurance Premiums
 
% of Recoverable
 
 
 
 
 
L1
 
L2
 
 
Reinsurer A
A+
A1:ExM1, A2:M16
$
40,500

A1:ExM1, A2:M16, A5:M31, A6:M30
22
%
 
 
Reinsurer B
A
A1:ExM2, A2:M17
20,000

A1:ExM2, A2:M17, A5:M31, A6:M30
11
%
 
 
Reinsurer C
A+
A1:ExM3, A2:M16
19,000

A1:ExM3, A2:M16, A5:M31, A6:M30
10
%
 
 
Reinsurer D
A-
A1:ExM4, A2:M18
18,000

A1:ExM4, A2:M18, A5:M31, A6:M30
10
%
 
 
Reinsurer E
A+
A1:ExM5, A2:M16
15,000

A1:ExM5, A2:M16, A5:M31, A6:M30
8
%
 
 
Reinsurer F
A
A1:ExM6, A2:M17
12,500

A1:ExM6, A2:M17, A5:M31, A6:M30
7
%
 
 
Reinsurer G
A-
A1:ExM7, A2:M18
11,000

A1:ExM7, A2:M18, A5:M31, A6:M30
6
%
 
 
Reinsurer H
A
A1:ExM8, A2:M17
9,000

A1:ExM8, A2:M17, A5:M31, A6:M30
5
%
 
 
Reinsurer I
B
A1:ExM9, A2:M19
11,000

A1:ExM9, A2:M19, A5:M31, A6:M30
6
%
 
 
Reinsurer J
A+
A1:ExM10, A2:M16
8,000

A1:ExM10, A2:M16, A5:M31, A6:M30
4
%
 
 
Other Reinsurers
 
A1:ExM11
20,000

A1:ExM11, A5:M31, A6:M30
11
%
 
 
Total
 
 
$
184,000

 
100
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Figure 1.1

4

The legend for the elements used to tag these facts is:
 
Standard Label
Balance type
Period Type
Element Name
A1
Ceded Credit Risk, Reinsurer [Axis]
 
Duration
CededCreditRiskAxis
 
Ceded Credit Risk, Reinsurer [Domain]
 
Duration
CededCreditRiskReinsurerDomain
ExM1
Reinsurer A [Member]
 
Duration
ReinsurerAMember
ExM2
Reinsurer B [Member]
 
Duration
ReinsurerBMember
ExM3
Reinsurer C [Member]
 
Duration
ReinsurerCMember
ExM4
Reinsurer D [Member]
 
Duration
ReinsurerDMember
ExM5
Reinsurer E [Member]
 
Duration
ReinsurerEMember
ExM6
Reinsurer F [Member]
 
Duration
ReinsurerFMember
ExM7
Reinsurer G [Member]
 
Duration
ReinsurerGMember
ExM8
Reinsurer H [Member]
 
Duration
ReinsurerHMember
ExM9
Reinsurer I [Member]
 
Duration
ReinsurerIMember
ExM10
Reinsurer J [Member]
 
Duration
ReinsurerJMember
ExM11
Other Reinsurers [Member]
 
Duration
OtherReinsurersMember
 
 
 
 
 
A2
Credit Rating, AM Best [Axis]
 
Duration
CreditRatingAMBestAxis

Credit Rating, AM Best [Domain]
 
Duration
CreditRatingAMBestDomain
M16
AM Best, A+ Rating [Member]
 
Duration
AMBestAPlusRatingMember
M17
AM Best, A Rating [Member]
 
Duration
AMBestARatingMember
M18
AM Best, A- Rating [Member]
 
Duration
AMBestAMinusRatingMember
M19
AM Best, B Rating [Member]
 
Duration
AMBestBRatingMember
 
 
 
 
 
A5
Concentration Risk Benchmark [Axis]
 
Duration
ConcentrationRiskByBenchmarkAxis
 
Concentration Risk Benchmark [Domain]
 
Duration
ConcentrationRiskBenchmarkDomain
M31
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
 
Duration
ReinsuranceRecoverableMember
 
 
 
 
 
A6
Concentration Risk Type [Axis]
 
Duration
ConcentrationRiskByTypeAxis
 
Concentration Risk Type [Domain]
 
Duration
ConcentrationRiskTypeDomain
M30
Reinsurer Concentration Risk [Member]
 
Duration
ReinsurerConcentrationRiskMember
 
 
 
 
 
L1
Reinsurance Recoverables, Including Reinsurance Premium Paid
Debit
Instant
ReinsuranceRecoverables
L2
Concentration Risk, Percentage
 
Duration
ConcentrationRiskPercentage1

Figure 1.2

5

The instance document created using the modeling structure is provided here:

 
Standard Label
Preferred Label**
 
 
 
 
 
 
 
 
 
 
 
 
 
Ceded Credit Risk, Reinsurer [Axis]
 
Reinsurer A [Member]
Reinsurer B [Member]
Reinsurer C [Member]
Reinsurer D [Member]
Reinsurer E [Member]
Reinsurer F [Member]
Reinsurer G [Member]
Reinsurer H [Member]
Reinsurer I [Member]
Reinsurer J [Member]
Other Reinsurers [Member]
Report-wide Value
 
A1
 
ExM1
ExM2
ExM3
ExM4
ExM5
ExM6
ExM7
ExM8
ExM9
ExM10
ExM11
 
Credit Rating, AM Best [Axis]
 
AM Best, A+ Rating [Member]
AM Best, A Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A- Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A Rating [Member]
AM Best, A- Rating [Member]
AM Best, A Rating [Member]
AM Best, B Rating [Member]
AM Best, A+ Rating [Member]
 
 
A2
 
M16
M17
M16
M18
M16
M17
M18
M17
M19
M16
 
L1
Reinsurance Recoverables, Including Reinsurance Premium Paid
Reinsurance Recoverable Including Prepaid Reinsurance Premiums
40500
20000
19000
18000
15000
12500
11000
9000
11000
8000
20000
184000

 
Standard Label
Preferred Label**
 
 
 
 
 
 
 
 
 
 
 
 
 
Ceded Credit Risk, Reinsurer [Axis]
 
Reinsurer A [Member]
Reinsurer B [Member]
Reinsurer C [Member]
Reinsurer D [Member]
Reinsurer E [Member]
Reinsurer F [Member]
Reinsurer G [Member]
Reinsurer H [Member]
Reinsurer I [Member]
Reinsurer J [Member]
Other Reinsurers [Member]
Report-wide Value
 
A1
 
ExM1
ExM2
ExM3
ExM4
ExM5
ExM6
ExM7
ExM8
ExM9
ExM10
ExM11
 
Credit Rating, AM Best [Axis]
 
AM Best, A+ Rating [Member]
AM Best, A Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A- Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A Rating [Member]
AM Best, A- Rating [Member]
AM Best, A Rating [Member]
AM Best, B Rating [Member]
AM Best, A+ Rating [Member]
 
 
A2
 
M16
M17
M16
M18
M16
M17
M18
M17
M19
M16
 
 
Concentration Risk Benchmark [Axis]
 
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
 
A5
 
M31
M31
M31
M31
M31
M31
M31
M31
M31
M31
M31
 
Concentration Risk Type [Axis]
 
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
 
A6
 
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
L2
Concentration Risk, Percentage
Reinsurance Recoverable Including Prepaid Reinsurance Premiums, % of Recoverable
0.22

0.11

0.10

0.10

0.08

0.07

0.06

0.05

0.06

0.04

0.11

1.00


Figure 1.3

6

Notes:
•
The line item “Reinsurance Recoverables, Including Reinsurance Premium Paid” (L1) is the same accounting concept that may be disclosed in the primary financial statements.
•
“Concentration Risk Benchmark [Axis]” (A5) is used to indicate the benchmark for determination of the concentration. “Concentration Risk Type [Axis]” (A6) is used to indicate the type of risk.
•
The extension members created under the “Ceded Credit Risk, Reinsurer [Axis]” (A1) represent the different reinsurers with which the entity engages in business.
•
The members under “Credit Rating, AM Best [Axis]” (A2) represent the different credit ratings as defined by A.M. Best.
•
The instance document has been split into two figures due to size constraints.
**
Preferred labels are the labels created and used by the company to show the line item captions in its financial statements.

7

Example 2—Concentration of Ceded Credit Risk Disclosure with Two Credit Ratings
This example illustrates the modeling for a more complex ceded credit risk disclosure with two credit ratings.
 
 
 
Reinsurance Recoverable
 
 
 
 
 
 
 
 
L3
L4
L1
L1, A3:M21
 
 
 
 
 
 
 
Unearned Premium
Paid/Unpaid Losses
Total
Collateral Held
 
AMB
 
S&P
 
A1:ExM1, A2:M16, A4:M24
Reinsurer A
$
11,000

$
79,000

$
90,000

$
500

 
A+
 
AA-
 
A1:ExM2, A2:M16, A4:M25
Reinsurer B
14,500

75,000

89,500

7,000

 
A+
 
A+
 
A1:ExM3, A2:M16, A4:M24
Reinsurer C
5,000

84,500

89,500

8,000

 
A+
 
AA-
 
A1:ExM4, A2:M17, A4:M25
Reinsurer D
15,000

71,500

86,500

6,500

 
A
 
A+
 
A1:ExM5, A2:M20, A4:M22
Reinsurer E
7,000

33,000

40,000

6,000

 
A++
 
AA+
 
A1:ExM12
Top 5 Total
$
52,500

$
343,000

$
395,500

$
28,000

 
 
 
 
 
A1:ExM11
Other Reinsurers
10,000

75,000

85,000

25,000

 
 
 
 
 
 
Total
$
62,500

$
418,000

$
480,500

$
53,000

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Figure 2.1

8

The legend for the elements used to tag these facts is:
 
Standard Label
Balance type
Period Type
Element Name
A1
Ceded Credit Risk, Reinsurer [Axis]
 
Duration
CededCreditRiskAxis
 
Ceded Credit Risk, Reinsurer [Domain]
 
Duration
CededCreditRiskReinsurerDomain
ExM1
Reinsurer A [Member]
 
Duration
ReinsurerAMember
ExM2
Reinsurer B [Member]
 
Duration
ReinsurerBMember
ExM3
Reinsurer C [Member]
 
Duration
ReinsurerCMember
ExM4
Reinsurer D [Member]
 
Duration
ReinsurerDMember
ExM5
Reinsurer E [Member]
 
Duration
ReinsurerEMember
ExM11
Other Reinsurers [Member]
 
Duration
OtherReinsurersMember
ExM12
Top 5 [Member]
 
Duration
Top5Member
 
 
 
 
 
A2
Credit Rating, AM Best [Axis]
 
Duration
CreditRatingAMBestAxis
 
Credit Rating, AM Best [Domain]
 
Duration
CreditRatingAMBestDomain
M16
AM Best, A+ Rating [Member]
 
Duration
AMBestAPlusRatingMember
M17
AM Best, A Rating [Member]
 
Duration
AMBestARatingMember
M20
AM Best, A++ Rating [Member]
 
Duration
AMBestAPlusPlusRatingMember
 
 
 
 
 
A3
Ceded Credit Risk, Collateralization [Axis]
 
Duration
CededCreditRiskCollateralizationAxis
 
Ceded Credit Risk, Collateralization [Domain]
 
Duration
CededCreditRiskCollateralizationDomain
M21
Ceded Credit Risk, Secured [Member]
 
Duration
CededCreditRiskSecuredMember
 
 
 
 
 
A4
Credit Rating, Standard & Poor's [Axis]
 
Duration
CreditRatingStandardPoorsAxis
 
External Credit Rating, Standard & Poor's [Domain]
 
Duration
ExternalCreditRatingStandardPoorsMember
M22
Standard & Poor's, AA+ Rating [Member]
 
Duration
StandardPoorsAAPlusRatingMember
M24
Standard & Poor's, AA- Rating [Member]
 
Duration
StandardPoorsAAMinusRatingMember
M25
Standard & Poor's, A+ Rating [Member]
 
Duration
StandardPoorsAPlusRatingMember
 
 
 
 
 
L1
Reinsurance Recoverables, Including Reinsurance Premium Paid
Debit
Instant
ReinsuranceRecoverables
L3
Prepaid Reinsurance Premiums
Debit
Instant
PrepaidReinsurancePremiums
L4
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments
Debit
Instant
ReinsuranceRecoverablesOnPaidAndUnpaidLosses

Figure 2.2

9

The instance document created using the modeling structure is provided here:
 
Standard Label
Preferred Label**
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ceded Credit Risk, Collateralization [Axis]
 
Ceded Credit Risk, Secured [Member]
Report-wide Value
 
A3
M21
 
Ceded Credit Risk, Reinsurer [Axis]
 
Reinsurer A [Member]
Reinsurer B [Member]
Reinsurer C [Member]
Reinsurer D [Member]
Reinsurer E [Member]
Top 5 [Member]
Other Reinsurers [Member]
Reinsurer A [Member]
Reinsurer B [Member]
Reinsurer C [Member]
Reinsurer D [Member]
Reinsurer E [Member]
Top 5 [Member]
Other Reinsurers [Member]
 
 
A1
 
ExM1
ExM2
ExM3
ExM4
ExM5
ExM12
ExM11
ExM1
ExM2
ExM3
ExM4
ExM5
ExM12
ExM11
 
Credit Rating, AM Best [Axis]
 
AM Best, A+ Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A Rating [Member]
AM Best, A++ Rating [Member]
 
 
AM Best, A+ Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A+ Rating [Member]
AM Best, A Rating [Member]
AM Best, A++ Rating [Member]
 
 
 
A2
 
M16
M16
M16
M17
M20
 
 
M16
M16
M16
M17
M20
 
 
 
Credit Rating, Standard & Poor's [Axis]
 
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA+ Rating [Member]
 
 
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA+ Rating [Member]
 
 
 
A4
 
M24
M25
M24
M25
M22
 
 
M24
M25
M24
M25
M22
 
 
L3
Prepaid Reinsurance Premiums
Reinsurance Recoverable, Unearned Premium
11000
14500
5000
15000
7000
52500
10000
 
 
 
 
 
 
 
 
62500
L4
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments
Reinsurance Recoverable, Paid/Unpaid Losses
79000
75000
84500
71500
33000
343000
75000
 
 
 
 
 
 
 
 
418000
L1
Reinsurance Recoverables, Including Reinsurance Premium Paid
Reinsurance Recoverable, Total
90000
89500
89500
86500
40000
395500
85000
500
7000
8000
6500
6000
28000
25000
53000
480500

Figure 2.3


10

Notes:
•
The line item “Prepaid Reinsurance Premiums” (L3) is the same accounting concept that may be disclosed in the primary financial statements.
•
The line item “Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments” (L4) is the same accounting concept that may be disclosed in the primary financial statements.
•
As in the previous example:
◦
The extension members created under the “Ceded Credit Risk, Reinsurer [Axis]” (A1) represent the different reinsurers with which the entity engages in business.
◦
The members under “Credit Rating, AM Best [Axis]” (A2) represent the different credit ratings as defined by A.M. Best.
•
The members under “Credit Rating, Standard & Poor's [Axis]” (A4) represent the different credit ratings as defined by Standard & Poor’s.
•
The member under the “Ceded Credit Risk, Collateralization [Axis]” (A3) represents the amount collateralized.
**    Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

11

Example 3—Concentration of Ceded Credit Risk Disclosure with Two Tables
This example illustrates the modeling for another example of a ceded credit risk disclosure with two tables.
 
 
December 31, 2017
 
 
 
 
 
(in thousands)
 
 
 
 
 
 
 
 
L4
 
 
L2
 
 
Top 10 Reinsurers
S&P Rating
 
Reinsurance Recoverable on
Paid and Unpaid Losses
 
 
% of Total
 
 
Reinsurer A
A+
A1:ExM1, A4:M25
$
60,500

 
A1:ExM1, A4:M25, A5:ExM29, A6:M30
27.2
%
 
 
Reinsurer B
AA-
A1:ExM2, A4:M24
32,000

 
A1:ExM2, A4:M24, A5:ExM29, A6:M30
14.4
%
 
 
Reinsurer C
A-
A1:ExM3, A4:M27
24,500

 
A1:ExM3, A4:M27, A5:ExM29, A6:M30
11.0
%
 
 
Reinsurer D
AA-
A1:ExM4, A4:M24
20,500

 
A1:ExM4, A4:M24, A5:ExM29, A6:M30
9.2
%
 
 
Reinsurer E
A+
A1:ExM5, A4:M25
17,000

 
A1:ExM5, A4:M25, A5:ExM29, A6:M30
7.6
%
 
 
Reinsurer F
AA
A1:ExM6, A4:M23
17,000

 
A1:ExM6, A4:M23, A5:ExM29, A6:M30
7.6
%
 
 
Reinsurer G
A+
A1:ExM7, A4:M25
14,000

 
A1:ExM7, A4:M25, A5:ExM29, A6:M30
6.3
%
 
 
Reinsurer H
AA
A1:ExM8, A4:M23
14,000

 
A1:ExM8, A4:M23, A5:ExM29, A6:M30
6.3
%
 
 
Reinsurer I
A
A1:ExM9, A4:M26
11,500

 
A1:ExM9, A4:M26, A5:ExM29, A6:M30
5.2
%
 
 
Reinsurer J
A
A1:ExM10, A4:M26
11,500

 
A1:ExM10, A4:M26, A5:ExM29, A6:M30
5.2
%
 
 
Total
 
A1:ExM13
$
222,500

 
A1:ExM13, A5:ExM29, A6:M30
100.0
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L4
 
 
L2
 
 
 
 
 
Reinsurance Recoverable on
Paid and Unpaid Losses
 
 
% of Total
 
 
Top 10 Reinsurers
 
 
$
222,500

 
A1:ExM13, A5:M28, A6:M30
73.6
%
 
 
Other Reinsurers' balances > $1 million
 
A1:ExM14
76,000

 
A1:ExM14, A5:M28, A6:M30
25.1
%
 
 
Other Reinsurers' balances < $1 million
 
A1:ExM15
4,000

 
A1:ExM15, A5:M28, A6:M30
1.3
%
 
 
Total
 
 
$
302,500

 
 
100.0
%
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Figure 3.1

12

The legend for the elements used to tag these facts is:
 
Standard Label
Balance type
Period Type
Element Name
A1
Ceded Credit Risk, Reinsurer [Axis]
 
Duration
CededCreditRiskAxis
 
Ceded Credit Risk, Reinsurer [Domain]
 
Duration
CededCreditRiskReinsurerDomain
ExM1
Reinsurer A [Member]
 
Duration
ReinsurerAMember
ExM2
Reinsurer B [Member]
 
Duration
ReinsurerBMember
ExM3
Reinsurer C [Member]
 
Duration
ReinsurerCMember
ExM4
Reinsurer D [Member]
 
Duration
ReinsurerDMember
ExM5
Reinsurer E [Member]
 
Duration
ReinsurerEMember
ExM6
Reinsurer F [Member]
 
Duration
ReinsurerFMember
ExM7
Reinsurer G [Member]
 
Duration
ReinsurerGMember
ExM8
Reinsurer H [Member]
 
Duration
ReinsurerHMember
ExM9
Reinsurer I [Member]
 
Duration
ReinsurerIMember
ExM10
Reinsurer J [Member]
 
Duration
ReinsurerJMember
ExM13
Top 10 [Member]
 
Duration
Top10Member
ExM14
Other Reinsurers' Balances Greater Than $1 million [Member]
 
Duration
OtherReinsurersBalancesGreaterThanOneMillionMember
ExM15
Other Reinsurers' Balances Less Than $1 million [Member]
 
Duration
OtherReinsurersBalancesLessThanOneMillionMember
 
 
 
 
 
A4
Credit Rating, Standard & Poor's [Axis]
 
Duration
CreditRatingStandardPoorsAxis
 
External Credit Rating, Standard & Poor's [Domain]
 
Duration
ExternalCreditRatingStandardPoorsMember
M23
Standard & Poor's, AA Rating [Member]
 
Duration
StandardPoorsAARatingMember
M24
Standard & Poor's, AA- Rating [Member]
 
Duration
StandardPoorsAAMinusRatingMember
M25
Standard & Poor's, A+ Rating [Member]
 
Duration
StandardPoorsAPlusRatingMember
M26
Standard & Poor's, A Rating [Member]
 
Duration
StandardPoorsARatingMember
M27
Standard & Poor's, A- Rating [Member]
 
Duration
StandardPoorsAMinusRatingMember
 
 
 
 
 
A5
Concentration Risk Benchmark [Axis]
 
Duration
ConcentrationRiskByBenchmarkAxis

Concentration Risk Benchmark [Domain]
 
Duration
ConcentrationRiskBenchmarkDomain
M28
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments [Member]
 
Duration
ReinsuranceRecoverableForPaidAndUnpaidClaimsAndClaimsAdjustmentsMember
ExM29
Reinsurance Recoverable for Top 10 Reinsurers [Member]
 
Duration
ReinsuranceRecoverableForTop10ReinsurersMember
 
 
 
 
 
A6
Concentration Risk Type [Axis]
 
Duration
ConcentrationRiskByTypeAxis
 
Concentration Risk Type [Domain]
 
Duration
ConcentrationRiskTypeDomain
M30
Reinsurer Concentration Risk [Member]
 
Duration
ReinsurerConcentrationRiskMember
 
 
 
 
 
L2
Concentration Risk, Percentage
 
Duration
ConcentrationRiskPercentage1
L4
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments
Debit
Instant
ReinsuranceRecoverablesOnPaidAndUnpaidLosses
Figure 3.2

13

The instance document created using the modeling structure is provided here:
 
Standard Label
Preferred Label**
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ceded Credit Risk, Reinsurer [Axis]
 
Reinsurer A [Member]
Reinsurer B [Member]
Reinsurer C [Member]
Reinsurer D [Member]
Reinsurer E [Member]
Reinsurer F [Member]
Reinsurer G [Member]
Reinsurer H [Member]
Reinsurer I [Member]
Reinsurer J [Member]
Top 10 [Member]
Other Reinsurers' Balances Greater Than $1 million [Member]
Other Reinsurers' Balances Less Than $1 million [Member]
Report-wide Value
 
A1
 
ExM1
ExM2
ExM3
ExM4
ExM5
ExM6
ExM7
ExM8
ExM9
ExM10
ExM13
ExM14
ExM15
 
Credit Rating, Standard & Poor's [Axis]
 
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A- Rating [Member]
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA Rating [Member]
Standard & Poor's, A Rating [Member]
Standard & Poor's, A Rating [Member]
 
 
 
 
A4
 
M25
M24
M27
M24
M25
M23
M25
M23
M26
M26
 
 
 
L4
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments
Reinsurance Recoverable on Paid and Unpaid Losses
60500000
32000000
24500000
20500000
17000000
17000000
14000000
14000000
11500000
11500000
222500000
76000000
4000000
302500000
 
Standard Label
Preferred Label**
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ceded Credit Risk, Reinsurer [Axis]
 
Top 10 [Member]
Other Reinsurers' Balances Greater Than $1 million [Member]
Other Reinsurers' Balances Less Than $1 million [Member]
Reinsurer A [Member]
Reinsurer B [Member]
Reinsurer C [Member]
Reinsurer D [Member]
Reinsurer E [Member]
Reinsurer F [Member]
Reinsurer G [Member]
Reinsurer H [Member]
Reinsurer I [Member]
Reinsurer J [Member]
Top 10 [Member]
Report-wide Value
 
A1
 
ExM13
ExM14
ExM15
ExM1
ExM2
ExM3
ExM4
ExM5
ExM6
ExM7
ExM8
ExM9
ExM10
ExM13
 
Credit Rating, Standard & Poor's [Axis]
 
 
 
 
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A- Rating [Member]
Standard & Poor's, AA- Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA Rating [Member]
Standard & Poor's, A+ Rating [Member]
Standard & Poor's, AA Rating [Member]
Standard & Poor's, A Rating [Member]
Standard & Poor's, A Rating [Member]
 
 
A4
 
 
 
 
M25
M24
M27
M24
M25
M23
M25
M23
M26
M26
 
 
Concentration Risk Benchmark [Axis]
 
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments [Member]
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments [Member]
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
Reinsurance Recoverable for Top 10 Reinsurers [Member]
 
A5
 
M28
M28
M28
ExM29
ExM29
ExM29
ExM29
ExM29
ExM29
ExM29
ExM29
ExM29
ExM29
ExM29
 
Concentration Risk Type [Axis]
 
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
Reinsurer Concentration Risk [Member]
 
A6
 
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
M30
L2
Concentration Risk, Percentage
Reinsurance Recoverable on Paid and Unpaid Losses, % of Total
0.736
0.251

0.013

0.272

0.144

0.110

0.092

0.076

0.076

0.063

0.063

0.052

0.052

1.000

1.000


Figure 3.3

14

Notes:
•
The line item “Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments” (L4) is the same accounting concept that may be disclosed in the primary financial statements.
•
As in the previous examples:
◦
The extension members created under the “Ceded Credit Risk, Reinsurer [Axis]” (A1) represent the different reinsurers with which the entity engages in business.
◦
“Concentration Risk Benchmark [Axis]” (A5) is used to indicate the benchmark for determination of the concentration. “Concentration Risk Type [Axis]” (A6) is used to indicate the type of risk.
◦
The members under “Credit Rating, Standard & Poor's [Axis]” (A4) represent the different credit ratings as defined by Standard and Poor’s.
•
A fact value that is included in both tables, is only tagged once; for example, the top 10 reinsurers amount of $222,500,000 in this example.
•
The instance document has been split into two tables due to size constraints.
**    Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

15

Appendix A—Changes to 2017 Taxonomy Implementation Guide from 2016 Taxonomy Implementation Guide
Example Number(s) or Section
Figure(s)
Explanation
2016 Reference
2016 Element
2016 Standard Label
2017 Reference
2017 Element
2017 Standard Label
General Information,
Example 1
Legend;
1.1, 1.2, 1.3
Extension element replaced with US-GAAP element. Updated Standard Label.
ExM31
ReinsuranceRecoverableIncludingReinsurancePremiumPaidMember
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
M31
ReinsuranceRecoverableMember
Reinsurance Recoverable Including Reinsurance Premium Paid [Member]
General Information,
Example 3
Legend;
3.2, 3.3
Replaced with new US-GAAP element.
M28
ReinsuranceRecoverableMember
Reinsurance Recoverable [Member]
M28
ReinsuranceRecoverableForPaidAndUnpaidClaimsAndClaimsAdjustmentsMember
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments [Member]
Example 3
3.1, 3.3
Scaling change from none to thousands.
N/A
N/A
N/A
N/A
N/A
N/A

16