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 .

再保险分出人应当在资产负债表日调整原保险合同 未 到期 责任准备金余额时，相应调整应收分保未到期责任准备金余额。

This paper is focused on introducing the rules as to the calculation of long term unearned premium reserve required by NAIC released in 1997 and effective in 1998.It is anticipated that it could be a reference to nonlife companies and insurance regulatory offices in China .

美国 保险官协会（ NAIC）于1997年修订、并于1998年开始实施的关于长期 责任准备金的提取方法，对我国非寿险公司以及保险监管部门有借鉴意义。

Because there are many shortcomings in our present regulation accounting system the accounting information of unearned premium reserve will be distorted certainly which will brings a series of disadvantage to the non-life insurance industry supervision .

但由于我国目前监管会计制度中 固有的缺陷和 漏洞， 使得 未 到期 责任准备金的监管会计信息失真有其存在的必然性，这将给我国的非寿险业偿付能力监管带来一系列不利影响。

With respect to statutory third-party liability insurance for motor vehicles it shall adopt the1 / 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。

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？

The term unearned premium reserves refers to the reserves drawn 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。

The Calculation of Long Term Unearned Premium Reserve Required by NAIC as a Reference to China

美国 NAIC关于长期 责任准备金的提取方法及其借鉴

If the premium has already been paid at the time the policy is terminated in accordance with the preceding paragraph the insurer shall refund the unearned premium after the termination ;

保险 契约依前项规定终止后，保险费已交付者，保险人应返还终止后 未 到期之保险 费；

The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department .

未 到期 责任准备金作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。