Development to Policyholder Surplus

Development to Policyholder Surplus is a term in insurance and finance for the ratio that measures reserve deficiency or redundancy in relation to policyholder surplus. This ratio reflects the degree to which year-end surplus was either overstated (+) or understated (-) in each of the past several years, if original reserves had been restated to reflect subsequent development through year end.

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Devendra, Deventer, Devgandharv the celestial class, Devgandharv the epithet, Devgandharvi, Devguhi