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20 Insurance Activities

ASC 944-20-20 Glossary

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US GAAP

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Accumulation Phase Acquisition Costs Annual Policyholder Dividends Annuity Contract Assessment Entities Ceding Entity Claim Claim Adjustment Expenses Contract Period Cost of Insurance Coverage Coverage Period Credit Life Insurance Deposit Method Dividend to Policyholders Earnings Protection Benefit Endowment Contract Enhanced-Crediting-Rate Bonus Fair Value Financial Guarantee Insurance Contract Financial Guarantee Reinsurance Contract Fraternal Benefit Society Fronting Arrangements General Account Group Insurance Group Participating Pension Contracts Guaranteed Investment Option Guaranteed Minimum Accumulation Benefit Guaranteed Minimum Income Benefit Immediate Bonus In Force Insurance Risk Investment Contracts Life-Contingent Payments Limited-Payment Contracts Long-Term Care Benefit Market Participants Market Value Annuity Minimum Guaranteed Death Benefit Morbidity Mortality Mortality Risk Orderly Transaction Original Contract Persistency Bonus Probable Prospective Reinsurance Ratchet Death Benefit Reasonably Possible Reinsurance Reinsurance Recoverable Reinsurer Related Parties Remote Retroactive Reinsurance Retrocession Return of Premium Death Benefit Roll-Up Death Benefit Sales Inducements Separate Account Term Life Insurance Termination Timing Risk Traditional Variable Annuity Two-Tier Annuity Underwriting Risk Variable Annuity Contract Whole-Life Contract