Examples of Financial Statement Line items

I am trying to memorize the line items for the financial statements. I am not very good at accounting so would appreciate if someone could provide more info / examples about the following:

  1. Policyholder liabilities: What exactly are these? In Life I can think of account value of some investment products to fall under policyholder liabilities but I can't think of a similar example for pnc insurer.
  2. Policyholder liabilities - Non-participating Account (non-stock): same question as above.

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