Earnings Estimates

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 Loans represents an increase/decrease in cash flow on changes in the total outstanding policy loans to policyholders during a period.

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.

A group of securities or stocks held together for investment purposes.

Value of benefits for Post-Retirement plans based in countries other than the company’s home country.

Post-Retirement Plan Expense consists of all incomes and expenses associated with the company’s Post-Retirement plan.

Preferred Dividends represents the total dollar amount of the current dividend requirement on issued preferred stock of a company (including its subsidiaries).

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.

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, Net represents the sum of Sale/Issuance of Preferred and Repurchase/Retirement of Preferred.