unearned premium 中文意思是什麼

unearned premium 解釋
尚未獲得的保險費未到期保險費
  • 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。
  1. When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly

    再保險分出人應當在資產負債表日調整原保險合同未到期責任準備金余額時，相應調整應收分保未到期責任準備金余額。
  2. 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。
  3. Meanwhile, if the original insurance contract is a non - life original insurance contract, the cedant shall, according to relevant provisions of the reinsurance contract, calculate and recognize the receivable reinsurance unearned premium reserve as an asset and countervail with it the undue premium reserve

    同時，原保險合同為非壽險原保險合同的，再保險分出人還應當按照相關再保險合同的約定，計算確認相關的應收分保未到期責任準備金資產，並沖減提取未到期責任準備金。
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