unearned premium reserve
unearned premium reserve 未盈保费准备金 保险人为确保未盈保费返还而交存的准备金,这是就延续至未来特定时间的保险提前收取保费的自然结果。其数额为保险人希望取消所有有效保单时应偿还保单持有人的未盈保费的估定总额。人寿保险公司的保费准备金是保险人用于清偿就其签发的生效保险单而在任何特定时间负有的债务,在总资产之外另行交存的相应资金。
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unearned premium reserve 未盈保费准备金 保险人为确保未盈保费返还而交存的准备金,这是就延续至未来特定时间的保险提前收取保费的自然结果。其数额为保险人希望取消所有有效保单时应偿还保单持有人的未盈保费的估定总额。人寿保险公司的保费准备金是保险人用于清偿就其签发的生效保险单而在任何特定时间负有的债务,在总资产之外另行交存的相应资金。
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An insurance company’s reserve that represents premiums that have been received in advance but not yet applied to policy coverage. • If a policyholder cancels coverage before the policy expires but has already paid a premium for the full policy period, the insurance company refunds the policyholder out of this reserve. [Cases: Insurance 1139. C.J.S.
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unearned premium reserve 未满期保费准备金 指保险公司在年终结算时,对保险责任未了部分所提取的准备金。可以按逐张保单方式提取,也可以按保费的一定比例提取。
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