In Other Surplus Changes, which item represents a decrease when recognizing nonadmitted assets?

In Other Surplus Changes, which item represents a decrease when recognizing nonadmitted assets?

• A. Change in unrealized capital gains (+)
• B. Change in nonadmitted assets (-)
• C. Change in provision for reinsurance (-)
• D. Cumulative effect of changes in accounting principles (+)

Answer: (B)