Taxonomy Viewer

Name	ClosedBlockPolicyholderDividendObligation
Namespace	http://fasb.org/us-gaap/2020-01-31
Prefix	us-gaap
Data type	xbrli:stringItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Text	Lang	Role	Container role
Closed Block Policyholder Dividend Obligation	en-US	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
An insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. The policyholder dividend obligation is the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings (each) for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. The policyholder dividend obligation, which may not have a negative balance, recognizes that a portion of earnings in certain cases will not inure to the stockholders of the insurance entity.	en-US	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

Name	Value	Role
Publisher	FASB	http://fasb.org/us-gaap/role/ref/legacyRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/legacyRef
Topic	944	http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic	805	http://fasb.org/us-gaap/role/ref/legacyRef
Section	50	http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph	2	http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph	(c)(3)	http://fasb.org/us-gaap/role/ref/legacyRef
URI	http://asc.fasb.org/extlink&oid=121638837&loc=d3e30785-158569	http://fasb.org/us-gaap/role/ref/legacyRef