Premium reserve

Insurers earn the premium paid for an insurance policy over the life of the policy. In other words, one-twelfth of an annual premium is earned each month. An unearned premium reserve is maintained on an insurer’s balance sheet to reflect the unearned premiums that would be returned to policyholders if all policies were canceled on the date the balance sheet was prepared.

Premium Return

Premium returned to Policy holders principally on cancellation or partial cancellation of contracts, one rate adjustments, or on determination that an advance premium is in excess of the actual premium

Premium Risk

The amount of premium required to cover claims expected of a risk, i.e., average claim amount i.e., average claim frequency. It may alternatively be expressed as a rate per unit of exposures.