Can you explain why net UEP is not considered an asset when calculating surplus? Also is there a formula to reference to know what to include when asked to calculate surplus in this way?

I'm trying to reconcile the table you provided with the equation given in the wiki article:

In Fall 2017, #10, the examiner's report says: "Candidates who treated net deferred income tax (in row N) as a DTA or DTL and did not remove overlapping unrealized capital gains tax already accou

Based on Part C's examiner's report, it sounds like even if this is considered a Type I event and even if the amount if material, you would not change the Financial Statements because this is a non-a…

Spring 2019 #10 c

Is there a good way to know when we should not use the assets - liabilities formula to calculate the surplus? I tried to use it for Fall 2017 #10 but the solution says I didn't have enough info to cal

I know that part c.) doesn't ask about this particular detail, but on the off chance that this question was rephrased to ask, "If these items were considered material, what type of subsequent o…

The formula for Surplus is listed as

How do we know what is admitted vs not, for example office equipment in this question?