HRS §431:4-319
Mutual insurer's member assessment is not an asset
This section says that for a domestic mutual insurance company, the possibility that members might have to pay extra money later (a contingent liability) cannot be counted as an asset when checking the company's financial health.
The statute, as written — Contingent liability as asset
Any contingent liability to assessment of members of a domestic mutual insurer does not constitute an asset of the insurer in any determination of its financial condition.
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