Is the Drop in D v a Devida Justified?

I e, why do insurance premiums and reinsurance receivables have to be subtracted from the liabilities that are sources of float? I think i was asked this question in emal i believe. If not, the person who asks this should email me and i will respond to it that way. We could look at a stock chart too, see like the stock is really sold off, or what's going on in here. Maybe you could see when the court rellig was based on volume, or something like that.