Pembahasan Ujian PAI: A40 – No. 25 – Juni 2010

Sources of capital and surplus:

• Internal sources
• Net gains from operations
• Gains from the sale of invested assets
• Decrease in non admitted assets
• Decreases in the valuation of policy reserves or claims reserves

External sources

• Reinsurance
• Selling a line of business
• Stock issue
• Surplus notes issues (United states only)
• Change in corporate form

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