Skip to Content

surplus

Surplus is the amount by which an insurer's assets exceed its liabilities.

On This Page

surplus

Surplus is the amount by which an insurer's assets exceed its liabilities.

Additional Information


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