other surplus charges additional capital contributions stockholder dividends
Other Surplus Charges
changes in unrealized capital gains
changes in unrealized foreign exchange
changes in deferred income tax changes in nonadmitted assets changes in provision for reinsurance
cumulative effect of changes in accounting principles
Danger !!
Normally the change in a quantity is calculated as:
change = (current year value) – (prior year value)
but for the other surplus charges in red above, the formula is reversed:
change = [ (prior year value) – (current year value) ]
OR
change = – [ (current year value) – (prior year value)]