The costs to surrender would reflect how much loot your base would have been worth to opponents
example:
http://i59.tinypic.com/6p121k.jpg
If this guys clan surrenders before i had a chance to attack, his individual liability would be the amount shown. The only way that amount is not charged is if, like in this case, i already attacked him and 3 starred him. If his clan were to surrender now, he owes nothing. If someone hasn't been attacked, they owe the money direct from their storage. If any one person doesnt have enough to cover this fee, the clan cannot surrender

