Pembahasan Ujian PAI: A40 – No. 8 – November 2013

External sources of capital and surplus for insurers include:

1. Ceding insurance risk to a reinsurer
2. Selling a line of business or a subsidiary
3. Issuing stock
4. Issuing surplus notes
5. Changing corporate form
6. Receiving a surplus contribution from a parent company
7. Issuing bonds

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