Insurance Terms Unearned Premium Reserve

An unearned premium reserve is maintained on an insurer s balance sheet to reflect the unearned premiums that would be returned to policyholders if all policies were canceled on the date the balance sheet was prepared. Une valeur marchande équitable de la propriété tenant compte des facteurs qui pourraient augmenter ou réduire la valeur de la propriété en question. A reserve fund of an insurance company or reinsurance company representing the unearned premiums.