Statutory Surplus Love Machine 16 years ago Statutory Surplus The surplus that an insurance company is left with after calculation of assets and liabilities in accordance with all federal and state laws. Random Finance Terms for the Letter S Statement of Financial Accounting Standards No. 8 Statement of Financial Accounting Standards No. 52 Static Theory of Capital Structure Statutory Surplus Steady State Steepening of the Yield Curve Step-Up Step-Up Bond Sterilized Intervention Stochastic Models Recommended for you: Sterilized Intervention Steady State Steepening of the Yield Curve Statement of Financial Accounting Standards No. 52