account assets.
B. Losses were incurred on holdings of commercial mortgage-backed securities and
commercial loans.
C. Asset-based fees declined on products such as variable annuities and pension fund
assets that were tied to equity returns.
D. Low interest rates and harsh economic conditions caused many policyholders to
terminate or surrender their policies.
E. Historically low interest rates caused increased demand for whole life policies.
Answer:
Insurance policy benefits are classified on an insurance company’s balance sheet as A.
liabilities, because the insurance company may have to pay out the benefits.
B. assets, because policy benefits are valuable to the company.
C. liabilities, because customers may fall behind on their premium payments.
D. assets, because policy benefits are fully covered by premium payments.
E. liabilities, because insurance companies must maintain a capital base to cover the
payments of benefits.
Answer: