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Main Page / Insurance Glossary / Reinsurance Recoverables to Policyholder Surplus Reinsurance Recoverables to Policyholder SurplusMeasures a company's dependence upon its reinsurers and the potential exposure to adjustments on such reinsurance. Its determined from the total ceded reinsurance recoverables due from non-U.S. affiliates for paid losses, unpaid losses, losses incurred but not reported (IBNR), unearned premiums and commissions less funds held from reinsurers expressed as a percent of policyholder surplus
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