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Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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Aggregate amount of net income allocated to general partners.

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A segregation of retained earnings which is unavailable for dividend distribution. Includes also retained earnings appropriated for loss contingencies.

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Financial instruments issued by insurance entities (surplus notes) that are includable in surplus for statutory accounting purposes as prescribed or permitted by state laws and regulations that are liabilities of the issuer.

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