Sentieo Support Center

Policy Benefits/Liabilities (SF.CF.PolicyBenefits_Liabilities) refers to the change in Reserve for Future Policy Benefits. The reserves for life insurance and other policies are estimated using several actuarial factors. Policy Benefits/Liabilities (SF.CF.PolicyBenefits_Liabilities) includes: Changes in benefits reserves, mathematical reserves, future policy benefits reserves and policyholders’ funds. Policy Benefits/Liabilities (SF.CF.PolicyBenefits_Liabilities) does not include:…

Policy Liabilities (SF.BS.PolicyLiabilities) refers to the Payables for claims and losses to policyholders, and other liabilities related to insurance policies. Only liabilities when the amounts of claims and losses is already decided are included. Policy Liabilities (SF.BS.PolicyLiabilities) includes: Claims outstanding, unpaid claims and losses, claims and losses payable (to policyholders)…

Policy Liabilities (SF.BS.PolicyLiabilitiesTotal) refers to the total liabilities from the insurance business of an insurance company It is the sum of: Policy Liabilities (SF.BS.PolicyLiabilities) Insurance Liabilities (SF.BS.InsuranceReserves) Unearned Premium/Unearned Revenue (SF.BS.UnearnedPremium_UnearnedRevenue) Repurchase Agreements – Liability (SF.BS.RepurchaseAgreements_Liability) Separate Accounts – Liability (SF.BS.SeparateAccounts_Liability) Other Policyholders’ Funds (SF.BS.OtherPolicyholdersFunds) Reinsurance – Liability (SF.BS.Reinsurance_Liability)

Policy Loans (SF.CF.PolicyLoans) is the cash flow from changes in the total outstanding policy loans to policyholders. Policy Loans (SF.CF.PolicyLoans) does not include: Increase in mortgage loans (shown in “Purchase of Investments” (SF.CF.PurchaseOfInvestments)) Decrease or Repayment of Mortgage Loans (shown in “Sale/Maturity of Investment” (SF.CF.Sale_MaturityOfInvestment))

Policy Refunds (SF.CF.PolicyRefunds) is the change in Refunding of Policy Assets and of Investment Capital to policyholders. This occurs when a policy is cancelled or when policyholders access the investment component of their policy.