HRS §431:3-102
What counts as an insurer's capital funds
This section defines capital funds for an insurance company. Capital funds are the amount by which the company's assets exceed its liabilities. Any capital stock the company has is not counted as a liability when making this calculation.
The statute, as written — Capital funds
Capital funds means the excess of the assets of an insurer over its liabilities. Capital stock, if any, shall not be deemed to be a liability for the purposes of this section.
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