Surplus

Sections in Chapter 19.

• Meaning of Surplus and Sources from Which Derived
• Gain from Investment Earnings
• Saving from Mortality
• Saving from Loading
• Gains from Forfeitures
• Methods of Apportioning the Surplus
• Meaning of the Terms "Divisible Surplus" and "Dividends"
• Methods of Distributing the Surplus According to the Time of Distribution
• How Dividends May Be Used