2018 Fall Q24

vi) Policyholder's surplus.
The examiner's report says that this is required in the SAO. Where? The only place I could think is in the relevant comments for the materiality standard... but that's only IF its chosen to use 10% of PH surplus.... so it isn't actually required. Is there somewhere else it should be disclosed?

Thanks

Comments

  • Policyholder surplus is disclosed on Exhibit B of the SAO (item 7 - called Statutory Surplus. Different name but it's the same thing!). This would be disclosed regardless of what was used for the materiality standard.

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