- DefinitionThe entire disclosure for corporate (COLI) or bank (BOLI) owned life insurance including the amount of cash surrender value that could be received as of the date of the statement of financial position, any restrictions on the company's ability to obtain the value of the life insurance policy on surrender, or any other additional information desired to be disclosed.
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/325-30/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 325
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481463/325-30-50-1
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