Definition: Unearned premium

SNA

The unearned premium is the amount of the actual premium received that relates to the period past the accounting point (§ 6.187 and 17.5).
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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