Pembahasan Ujian PAI: A40 – No. 14 – September 2012

Figure 6-7. Capital and Surplus Account:

1. Change in net unrealized capital gains or (losses)
2. Change in non-admitted assets and related items
3. Change in liability for reinsurance in unauthorized companies
4. Change in reserve on account of change in valuation basis
5. Change in asset valuation reserve
6. Change in treassury stock
7. Change in surplus in Separate Accounts Statement
8. Capital Changes
9. Surplus adjustments
10. Dividends to stockholders
11. Aggregate write-ins for gains and losses in surplus
12. Net change in capital and surplus for the year
13. Capital and surplus

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.