unearned premium

基本解释

The term "unearned premium reserves" refers to the reserves made by an insurer for unexpired non-life insurance liabilities.
未到期责任准备金，是指保险人为尚未终止的非寿险保险责任提取的准备金。
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，对于机动车辆法定第三者责任保险，应当采用三百六十五分之一法评估其未到期责任准备金。
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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?
我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？

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