Earnings Estimates
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Term
Policy Liabilities
Definition
Policy Liabilities represents total liabilities related to the insurance operations of an insurance company, and represents the sum of:
Policy Liabilities
Insurance Liabilities
Unearned Premium/Unearned Revenue
Repurchase Agreements
Separate Accounts – Liability
Other Policyholders’ Funds
Reinsurance – Liability.
Policy Liabilities
Insurance Liabilities
Unearned Premium/Unearned Revenue
Repurchase Agreements
Separate Accounts – Liability
Other Policyholders’ Funds
Reinsurance – Liability.
Term
Policy Loans
Definition
Policy Loans represents an increase/decrease in cash flow on changes in the total outstanding policy loans to policyholders during a period.
Term
Policy Refunds
Definition
Policy Refunds represents the change in the refunding of policy assets and investment capital to policyholders. This can be the result of the cancellation of a policy or related to the policyholder accessing the investment component of the policy.
Term
Portfolio
Definition
A group of securities or stocks held together for investment purposes.
Term
Post-Retirement Obligation
Definition
Value of benefits for Post-Retirement plans based in countries other than the company’s home country.
Term
Post-Retirement Plan Expense
Definition
Post-Retirement Plan Expense consists of all incomes and expenses associated with the company’s Post-Retirement plan.
Term
Preferred Dividends
Definition
Preferred Dividends represents the total dollar amount of the current dividend requirement on issued preferred stock of a company (including its subsidiaries).
Term
Preferred Stock - Non Redeemable
Definition
Preferred Stock – Non-Redeemable represents non-redeemable/convertible preferred stock, usually with a fixed amount of dividend. Preferred stock usually has a fixed rate of dividend to the nominal value without any specific maturity. However, most nonredeemable preferred stock has redemption, voting and conversion clauses for certain conditions.
Term
Preferred Stock - Non Redeemable, Net
Definition
Preferred Stock – Non-Redeemable, Net represents the sum of:
Preferred Stock – Non-Redeemable
Convertible Preferred Stock – Non-Redeemable
Treasury Stock – Preferred
General Partner.
Preferred Stock – Non-Redeemable
Convertible Preferred Stock – Non-Redeemable
Treasury Stock – Preferred
General Partner.
Term
Preferred Stock, Net
Definition
Preferred Stock, Net represents the sum of Sale/Issuance of Preferred and Repurchase/Retirement of Preferred.