unearned premium reserves 中文意思是什麼

unearned premium reserves 解釋
未滿期責任準備金
  • unearned : adj. （收入等）不勞而獲的；分外的。 unearned income 不勞所得。 unearned increment （土地的）自然增值。
  • premium : n. 1. 超票面價格，溢價；加價；貼水，升水。2. 獎賞，獎勵；獎金；獎狀，獎品；【橋牌】獎分。3. 保險費。4. 傭金；（利息；工資等以外的）酬金。5. 額外費用。6. 學費；習藝費。
  • reserves : 本地非可再生資源能值流量
  1. Article 8 a cedant shall, in the current period of drawing the reserve for unearned premium, reserve for life insurance liabilities or reserve for long - term health insurance liabilities of an original insurance contract, calculate and determine the corresponding reserves that shall be recovered from the reinsurance acceptor according to the provisions of the relevant reinsurance contract, and shall recognize the corresponding reinsurance reserve receivable as an asset

    第八條再保險分出人應當在提取原保險合同未決賠款準備金、壽險責任準備金、長期健康險責任準備金的當期，按照相關再保險合同的約定，計算確定應向再保險接受人攤回的相應準備金，確認為相應的應收分保準備金資產。
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