Which entry would typically appear in the statement of changes in net assets of a public-entity risk pool not pooling or transferring risk?

In the context of the statement of changes in net assets for a public-entity risk pool that does not pool or transfer risk, the inclusion of claims-servicing revenue is particularly relevant. This revenue reflects income generated from the services provided by the risk pool to its members. In situations where risk is retained rather than transferred, the pool's operations focus on managing claims instead of insurance premiums.

The primary revenue source in this scenario arises from the fees charged to members for claims administration and servicing. This emphasis on claims-servicing revenue highlights the pool's role in risk management rather than risk sharing.

Other entries, while relevant in the broader context of risk pools, may not be as applicable in a situation characterized by non-pooling or non-transferring of risk. Premium revenue typically corresponds to insurance or risk-sharing entities, where premiums are collected from members or insured entities. Claims expense, while certainly a component of operational costs, may not directly be linked to the revenue generated by the risk pool if it's not transferring risk.

Thus, the focus on claims-servicing revenue accurately reflects the nature of revenues associated with risk pools that are directly managing and servicing claims without transferring the associated risk.