Net Income

In general, synonymous with net earnings, but considered a broader and better term. The balance remaining after deducting from the gross income all operating properties, exception interest or other financial charges on borrowed or other capital.
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The total after-tax earnings generated from operations and realized capital gains as reported in the company’s NAIC annual statement page.

Net Income for Loss Exposure

When any of its property gets lost, damaged or destroyed a business may suffer a reduction in its net income until the property is restored back to its former condition. Thus is because business loses use of that property in whole or in part as a result either (a) revenues are decreased: such as loss of rent, interruption in operation, contingent business interruption, loss of profits on finished goods, reduction in receivables, increase in expenses (b) expenses are increased such as rental value loss, extra expenses.

Net interest earned

The average amount of interest earned on an insurer’s investments after investment expense and before income taxes.
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The average interest earned by an insurer on its investments after investment expenses but before income tax.

Net investment income

The income received from investments such as government and corporate bonds, equities and funds. It also includes changes in market values of investments.
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This item represents investment income earned during the year less investment expenses and depreciation on real estate. Investment expenses are the expenses related to generating investment income and capital gains but exclude income taxes.