Provision for unexpired risks

Amount set aside on the balance sheet in addition to unearned premiums with respect to risks to be borne by the insurance undertaking after the end of the financial year, in order to provide for all claims and expanses in connection with insurance contracts in force in excess of the related unearned premiums and any premiums receivable on those contracts.

Provisional damages

Where there is a chance that, in the future, an injured person will suffer serious deterioration in his condition, the court is empowered to issue a declaratory judgment, which, in the event of such deterioration, enables the plaintiff to apply for a review of the original award. Where the declaration is made, the damages awarded are provisional.

Provisional premium

Premium requested by an insurance company for a type of policy that needs a premium adjustment. For example, a commercial property or liability insurance policy’s final premium is determined at the end of the policy period based on an insured’s loss experience and other factors.
***
UK: The premium charged under an adjustable policy at the inception.

Provisioning risk

The risk that insurance company accounting provisions may be set at a lower level than is actually required. It misleadingly enhances the company’s financial situation upon which inappropriate underwriting decisions could be made. The capital available may not be sufficient to support the type or level of business that is accepted.

Provisions

(01) The terms or conditions of an insurance policy. (02) The practice among accountants is to apply the term provisions to the amounts set aside to provide for liabilities assumed to exist at the accounting date, and to apply the term reserves to amount available to meet liabilities that may arise after that date. Among actuaries and among practitioners of general insurance it has been widespread practice to apply the term reserve to both categories.
***
Also known as a stipulation. A portion of the contract in which benefits and conditions of the policy are explained.
***
The terms or conditions of an insurance policy.