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Surplus is the amount by which an insurer's assets exceed its liabilities.
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It is the equivalent of "owners' equity" in standard accounting terms. The ratio of an insurer's premiums written to its surplus is one of the key measures of its solvency.
Synonyms
owners' equity
Related Terms
Capital at risk is capital that is available to support the retention of risk by a self-insurer or...
Risk capital is the capital required to finance the consequences of business risks.
