v2.4.0.6
Income taxes - Deferred taxes (Detail) (USD $) In Millions, unless otherwise specified
|
|
|
Deferred tax liabilities: |
|
|
Investments - unrealized appreciation and cost basis differences |
$ 11,404 |
$ 13,376 |
Deferred charges reinsurance assumed |
1,449 |
1,334 |
Property, plant and equipment |
28,414 |
24,746 |
Other deferred tax liabilities |
6,378 |
5,108 |
Deferred tax liabilities |
47,645 |
44,564 |
Deferred tax assets: |
|
|
Unpaid losses and loss adjustment expenses |
(967) |
(1,052) |
Unearned premiums |
(572) |
(508) |
Accrued liabilities |
(3,698) |
(3,652) |
Derivative contract liabilities |
(1,676) |
(862) |
Other deferred tax assets |
(3,627) |
(2,932) |
Deferred tax assets |
(10,540) |
(9,006) |
Net deferred tax liability |
$ 37,105 |
$ 35,558 |
X |
- Definition
The amount as of the balance sheet date of the estimated future tax effects attributable to deferred charges reinsurance assumed, which are expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, and which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
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Includes (a) The amount as of the balance sheet date of the estimated future tax effects arising from unrealized gains or losses on investments in debt and equity securities categorized as available for sale. Such unrealized holding gains/losses increase/decrease the carrying value of the asset recorded for financial reporting purposes, but not for tax purposes. (b) The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis in accordance with generally accepted accounting principles in debt and equity securities categorized as available for sale.
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The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to derivative instruments which can only be deducted for tax purposes when losses on such instruments are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
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The aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; net of deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value.
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The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from other temporary differences not otherwise specified in the taxonomy.
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The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses in accrued liabilities, which can only be deducted for tax purposes when such items are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
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The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimates of loss reserves, other than estimated credit losses, which can only be deducted for tax purposes when actual losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
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The cumulative amount of all deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A taxable temporary difference is a difference between the tax basis and the carrying amount of an asset or liability in the financial statements prepared in accordance with generally accepted accounting principles that will result in taxable amounts in one or more future periods.
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The cumulative amount of the estimated future tax effects attributable to other temporary differences not otherwise specified in this taxonomy that were expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, or which were recognized as revenue under GAAP but not for tax purposes, which will reverse in future periods.
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