Are insurance premiums considered as capital for insurance premiums?

Are insurance premiums considered as capital for insurance premiums?

specifically for pension plans, are the premiums received here considered as capital by insurance companies? assuming they are the ones issuing these pension policies

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I don't know what this question is really trying to get at but premiums paid in return for life insurance coverage, pension or not, are merely earnings. They have nothing to do with the capital and surplus reported by the insurance company at the time.

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I agree with Ken, from the insurance company's point of view the premiums they receive are earnings from their usual business.