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40 Claim Costs and Liabilities for Future Policy Benefits

ASC 944-40-20 Glossary

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Accident Year Accumulation Phase Acquisition Costs Annuitization Benefit Period Carrying Amount Cash Surrender Value Ceding Entity Claim Claim Adjustment Expenses Contract Rate Coverage Dividend Fund Dividend Fund Interest Rate Enhanced-Crediting-Rate Bonus Fair Value Financial Guarantee Insurance Contract Financial Guarantee Reinsurance Contract General Account Gross Premium Guaranteed Interest Rate Guaranteed Minimum Accumulation Benefit Guaranteed Minimum Income Benefit Guaranteed Minimum Withdrawal Benefit Health Insurance Claims Immediate Bonus In Force Incurred-but-Not-Reported Claims Investment Contracts Investment Yield Lapse Rate Liability for Claim Adjustment Expenses Liability for Future Policy Benefits Liability for Unpaid Claims Limited-Payment Contracts Maintenance Costs Market Participants Market Risk Benefit Market Value Annuity Morbidity Mortality Mortality Risk Mortgage Guaranty Insurance Entity Net Amount at Risk (Relating to Variable Annuity Contracts)Net Level Premium Reserve Net Premiums Nonforfeiture Benefits Orderly Transaction Payout Phase Persistency Persistency Bonus Policy Account Balance Probable Readily Determinable Fair Value Reinsurance Reinsurance Recoverable Reinsurer Related Parties Reset Date Risk of Adverse Deviation Risk of Antiselection Sales Inducements Salvage Separate Account Subrogation Surrender Charge Surrender Charges Terminal Dividends Termination Termination Rate Two-Tier Annuity Wrap