Insurance
Equity Sold — Realized Loss
Selling shares below their carrying value, recognizing a realized loss.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Bank | Asset (+) | 40,000.00 | - |
| Realized Loss on Investment | Expense (+) | 10,000.00 | - |
| Investment Securities — Equities | Asset (-) | - | 50,000.00 |
💡 Accountant's Note
Realized losses reduce investment income. Significant realized losses can trigger solvency concerns if they erode the insurer's capital base below regulatory minimums.
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