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Amount of cash to be paid to policyholder upon termination and surrender of long-duration contract issued by insurance entity.

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Net Increase or Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.

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Amount of interest expense for allocation to policyholder account balance.

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Amount of increase (decrease) in liability for policyholder account balance from change, classified as other.

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Amount of decrease in liability for policyholder account balance from policy charge.

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Amount of cash inflow to policyholder account balance from premium received.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

No definition available.

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Weighted-average crediting rate for liability for policyholder account balance, calculated at a point in time.

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Amount due to policyholder. Includes, but is not limited to, unpaid policy dividend, retrospective refund, and undistributed earnings on participating business. Excludes future policy benefit and claim expense.

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Amount of transfer to (from) liability for policyholder account balance (to) from liability for separate account.

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