Louisiana Administrative Code
Title 37 - INSURANCE Part
Part XIII - Regulations
Chapter 1 - Regulation Number 31-Holding Company
Section XIII-127 - Adequacy of Surplus

A. The factors set forth in R.S. 22:691.7(D) are not intended to be an exhaustive list. In determining the adequacy and the reasonableness of an insurers surplus, no single factor is necessarily controlling. The commissioner will instead consider the net effect of all of these factors plus other factors bearing on the financial condition of the insurer. In comparing the surplus maintained by other insurers, the commissioner will consider the extent to which each of these factors varies from company to company, and in determining the quality and liquidity of investments in subsidiaries, the commissioner will consider the individual subsidiary and may discount or disallow its valuation to the extent that the individual investments so warrant.