Neb. Rev. Stat. § 44-6014

Total adjusted capital means the sum of: (1) An insurer's or a health organization's statutory capital and surplus as determined in accordance with the statutory accounting applicable to the annual financial statements required to be filed under sections 44-322 , 44-32,134 , 44-3823 , and 44-4720 ; and (2) Such other items, if any, as the risk-based capital instructions may provide.