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，是指保險人為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，對于機動車輛法定第三者責任保險，應當采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)管會計制度中究竟存有哪些缺陷會使未到期責任準備金產(chǎn)生這種合法的、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