{"data":{"id":"us/17-cfr-210.12-17","jurisdiction":"us","citation":"17 CFR 210.12-17","heading":"-17 Reinsurance.","body":"[For insurance companies]\nColumn A Column B Column C Column D Column E Column F\nGross amount Ceded to other companies 1 Assumed from other companies Net amount 2 Percentage of amount assumed to net 3\nLife insurance in force\nPremiums:\nLife insurance\nAccident and health insurance\nProperty and liability insurance\nTitle insurance\nTotal premiums\n1 Indicate in a note any amounts of reinsurance or coinsurance income netted against premiums ceded.\n2 This Column represents the total of column B less column C plus column D. The total premiums in this column should represent the amount of premium revenue on the statement of comprehensive income (or statement of net income if comprehensive income is presented in two separate but consecutive financial statements).\n3 Calculated as the amount in column D divided by amount in column E.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"4ebafc1255f3092f26c420611b5697a20f4a3230e91e49d1fa4a1ba686a1ad35","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-210.12-16","next":"us/17-cfr-210.12-18"},"notice":"GroundRules: Original legal text. Not legal advice."}