YOU ASK:

What is the definition of Capital?

WE ANSWER:

Capital refers to shareholder's equity or retained earnings. This is an important asset for insurance companies, as their stability and solvency are measured by its capital surplus. Capital surplus is computed by getting the difference of its assets and its liabilities. The capital is also the asset protecting the benefits of the policyowners especially in times when the company develops financial problems.

Capital may also include good bought for use in production, working capital (which is the difference between the company's current assets and liabilities) and long term assets (which are used in the production of the company's products and includes the land, building, machinery and equipment). Capital also refers to the equity interest of the different stock holders.

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