[ChristineT-AAIC]

Hi, we are trying to understand the accounting for recording a capital contribution from parent to sub using a combination of cash and assets.

We are looking at SSAP 25 and determine that this is an economic transaction, thus recording the asset sale at FMV but deferring the gain on the Parent through debit to unrealized and credit to deferred gain.

Looking for any guidance on whether our interpretation is correct and/or what if anything are we missing.

thanks