Special Surplus

lovehuayulovehuayu
in Odomirok.22-23-GAAP

gain is recorded as a write-in gain [ note: gain = (negative write-in liability) – (cost of reinsurance) ]
==> no change to regular surplus because change goes into special surplus

  • where can I find the information on this 'special surplus' ? Could I find it in Income Statement?

Comments

  • Staff - ACStaff - AC

    Special surplus is entered in item 29 of Liabilities and Surplus exhibit, and in the Details of Write-ins on the same exhibit. Odomirok does not have a specific explanation for it, rather states what items are entered as special surplus.

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