unearned premium

基本解釋

The term "unearned premium reserves" refers to the reserves made by an insurer for unexpired non-life insurance liabilities.
未到期責任準備金，是指保險人爲尚未終止的非壽險保險責任提取的準備金。
With respect to statutory third-party liability insurance for motor vehicles, it shall adopt the 1/365 to evaluate the unearned premium reserves.
其中，對於機動車輛法定第三者責任保險，應(yīng)儅採用三百六十五分之一法評估其未到期責任準備金。
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What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?
我國現(xiàn)行監(jiān)琯會計制度中究竟存有哪些缺陷會使未到期責任準備金産生這種郃法的、必然的會計信息失真？

Speaking on CNBC, Buffett said Berkshire offered to reinsure the municipal bonds in exchange for a fee equal to 1.5 times the remaining unearned premium over the life of the bonds.
FORBES: Buffett Offers Bond Insurers A Devilish Deal