Okla. Stat. tit. 36, § 36-710: Limit of risk

A. No insurer shall retain any risk on any one subject of

insurance, whether located or to be performed in Oklahoma or

elsewhere, in an amount exceeding ten percent (10%) of its surplus

to policyholders.

B. A "subject of insurance" for the purposes of this section,

as to insurance against fire and hazards other than windstorm or

earthquake, includes all properties insured by the same insurer

which are customarily considered by underwriters to be subject to

loss or damage from the same fire or other such hazard insured

against.

C. Reinsurance authorized by Section 711 of this article shall

be deducted in determining risk retained. As to surety risks,

deduction shall also be made of the amount assumed by any

established incorporated cosurety and the value of any security

deposited, pledged, or held subject to the surety's consent and for

the surety's protection.

D. "Surplus to policyholders" for the purpose of this section

shall be deemed to include any voluntary reserves which are not

required pursuant to law, and shall be determined from the last

sworn statement of the insurer on file with the Insurance

Commissioner or by the last report of examination by the Insurance

Commissioner, whichever is the more recent at time of assumption of

such risk.

E. As to alien insurers, other than life insurers domiciled in

Canada, this section shall relate only to risks and surplus to

policyholders of the insurer's United States branch.

F. This section shall not apply to group life or group or

blanket accident and health insurance, title insurance, insurance of

ocean marine risks or maine protection and indemnity risks, workers'

compensation insurance, employers' liability coverages, nor to any

policy or type of coverage as to which the maximum possible loss to

the insurer is not readily ascertainable on issuance of the policy.