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What will happen to any items in the assets and liabilities and capital and surplus if the investment on Bonds declines to 2000 from 2500?

What will happen to any items in the assets and liabilities and capital and surplus if the investment on Bonds declines to 2000 from 2500? What will be the capital structure of the insurer after the down turn (from 2500 to 2000 ) in the bond market

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