问题如下：
Based on Exhibit 1, and meeting the Barksdales’ target equity allocation for total economic wealth, the financial capital equity allocation should be closest to:
选项：
A.35.0%.
B.54.5%. C.
56.1%.
解释：
C is correct.
The equity allocation of the Barksdale’s financial capital is calculated as follows:
Total economic wealth = Human capital + Financial capital = $2,900,000 +$900,000 = $3,800,000.
Target equity allocation of total economic wealth = $3,800,000 × 40% =$1,520,000
Human capital equity allocation = $2,900,000 × 35% = $1,015,000 Financial capital equity allocation = $1,520,000 – $1,015,000 = $505,000
%Financial capital equity allocation = Financial equity allocation/Total financial capital= $505,000/$900,000 = 0.5611, or 56.1%
题目中的financial capital=900,000为什么不包含life insurance？我看有助教解答是因为Adrian还没去世，所以不算进去。
书上原文Non-publicly traded marketable assets include real estate, some types of annuities, cash-value life insurance, business assets, and collectibles.也就是financial capital中是包含寿险的。但这里计算并没包含，所以资产负债表中计入的寿险指的是已经承保vested（即被保人已经死亡，真实拿到的保险），是吗？如果未承保，就不能计入？
那么同理annuities,原文是The estimated balance sheet value of an annuity is comparable to that of a defined benefit pension with a discount for potential insolvency risk, which is difficult to eliminate through diversification or a market hedge. 年金作为financial capital资产负债表中怎么体现？那一部分计入呢？
