(5a) If the replaced contract was acquired in a purchase business combination, any present value of future profits
established in accordance with EITF Issue No.
* can provide capital and surplus via a ceding allowance based on present value of future profits
* Adjustments in assets and liabilities (for example, minority interests, certain life insurance policyholder liabilities, deferred acquisition costs and the present value of future profits
) for unrealized holding gains and losses on related available-for-sale securities in the implementation of FASB Statement no.
In addition, three of the consensuses are summarized: credit card origination costs, accounting for the present value of future profits
resulting from the acquisition of a life insurance company and accounting for estimated payments required by the Coal Industry J?etiree Health Benefit Act of 1992.