14 Va. Admin. Code § 5-280-70:2
Current through Register Vol. 40, No. 22, June 17, 2024
(Terms and data are as defined in the NAIC Annual Statement blank)
| Rate = | 2 (I + CG) | |
| X + Y - I - CG |
Where: I is the net investment income
CG is realized and unrealized capital gains less realized and unrealized capital losses
X is the current year cash and invested assets plus investment income due and accrued less borrowed money
Y is the same as X but for the prior year
14 Va. Admin. Code § 5-280-70:2