Insurance
Investment Portfolio — Equity Dividend Income
Receiving dividends from equities held in the insurer's investment portfolio.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Dividends Receivable | Asset (+) | 8,000.00 | - |
| Investment Income — Dividends | Revenue (+) | - | 8,000.00 |
💡 Accountant's Note
Equity dividends are recognized when the right to receive payment is established (ex-dividend date). They form part of the total investment return that funds claim payments.
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