Expose Policyholders’ Surplus
Policyholders’ Surplus Technical Terms
Policyholders’ Surplus : The amount over and above liabilities available for an insurer to meet future obligations to its policyholders. In the case of a mutual insurer, it is the whole equity section of the balance sheet. In the case of a stock insurer the equity section is divided into two parts, the stockholders’ surplus and the policyholders’ surplus.