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Exposure Draft of Excel Template of Taxonomy for Life Insurance Companies and General Insurance Companies.
May, 30th 2013
EXPOSURE DRAFT OF EXCEL TEMPLATE OF TAXONOMY FOR LIFE INSURANCE COMPANIES AND GENERAL INSURANCE COMPANIES

While the filing of the financial statements in XBRL format had begun for certain categories of companies, Insurance Companies were kept outside the purview of XBRL mandate owing to different format for presentation of financial statements, different requirements of the Insurance Act and peculiar nature of Insurance business as compared to the Commercial and Industrial companies.

For the purpose of development of taxonomy, insurance specific elements were identified and compiled as per the requirements of Insurance Act, circulars and regulations issued by the IRDA and various other statutory requirements and certain common practice elements based on annual reports of Insurance companies. Since the schedules for presentation of financial statements, laid down in the Insurance Act, prescribes different format for Life and Non-life insurance companies, it was decided to develop two separate taxonomies. Accordingly, excel templates are prepared separately for the Life and Non-life Insurance Companies. 

Comments are invited on the draft templates of taxonomy for Life and Non-life Insurance Companies. Comments may be sent by e-mail at xbrl@icai.in so as to be received not later than July 12, 2013.

Draft Excel Template for Taxonomy for Life Insurance Companies

Draft Excel Template for Taxonomy for Non-life Insurance Companies
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