Change in Policyholder Surplus (IRIS)

The percentage change in policyholder surplus from the prior year-end derived from operating earnings, investment gains, net contributed capital and other miscellaneous sources. This ratio measures a company's ability to increase policyholders' security.

See Also: Current Liquidity (IRIS); Coverage; Conditional Reserves; Commercial Lines; Combined Ratio After Policyholder Dividends; Class 3-6 Bonds (% of PHS); Chartered Property and Casualty Underwriter (CPCU); Change in Net Premiums Written (IRIS); Ceded Reinsurance Leverage; Casualty Insurance;

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