What amounts are excluded when computing total premiums for surplus lines?

When computing total premiums for surplus lines, return premiums on risks and dividends are excluded because they do not represent the net amount the insurer collects as premium revenue. Return premiums are those amounts that are refunded to the policyholder, typically occurring when a policy is canceled or adjusted, resulting in a lower risk and thus a lower premium owed. Since these amounts are subtracted from the total premiums received, they do not contribute to the insurer's premium income for evaluation purposes.

In contrast, the other options represent components that are either part of the premium calculation or are considered administrative costs related to the underwriting process. Interest earnings are typically viewed as investment income rather than premium income, fees incurred in underwriting are part of operational costs, and commissions are typically expenses incurred in the sale of insurance coverage. Hence, they do not fall under the definition of premiums collected by the insurer.