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Unearned Premium UPR

Understanding Unearned Premium Reserve (UPR)

May 15, 2019

What Is Unearned Premium? Unearned premiumUnearned premium is the premium which is corresponding to the time period remaining on an insurance policy. These are proportionate to the unexpired portion of the insurance premium paid and appear as a liability on the insurer’s balance sheet, since they would be paid back …