Schedule BA and other long term asset
The wiki said that Other long term asset is subject to R1 and Schedule BA (Other long term assets) is subject to R2. Can you explain the different between Other long term asset in R1 and the Other long term assets (in Schedule BA) in R2?
Comments
In the wiki, we have for R1:
Other long term assets (includes mortgage loans, low income housing tax credits, working capital finance investments),
and for R2:
Schedule BA assets.
Odomirok's description of Schedule BA assets on page 98 is:
"Schedule BA provides information on other long-term invested assets owned by the insurance company. These are assets not included in any of the other invested asset schedules, such as real estate that is not owned directly by the insurance company and therefore excluded from Schedule A. Other examples of BA assets include investments in joint ventures, partnership interests and surplus debentures."
So, the examples of these two items do not overlap.