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  • New Separate Account Annual Statement Blank Teaching Session
    surplus from the General Account must be made. Items 17 through 23 trace the changes in the Surplus Account ... increase (or decrease) is reported in Line 14. Line 17 yields the increase in cash during the year. The ...

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    • Authors: Robert J Johansen, Bruce E Nickerson
    • Date: Oct 1977
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting