在會計結算日，為保單仍未屆滿的保障期所對應、尚未賺取的保費而提撥的準備金。
A reserve for the premium that has not yet been earned because it relates to the part of the policy period still unexpired at the accounting date.
在會計結算日，為保單仍未屆滿的保障期所對應、尚未賺取的保費而提撥的準備金。
A reserve for the premium that has not yet been earned because it relates to the part of the policy period still unexpired at the accounting date.