valuation reserve
... accounting valuation 会计评价 valuation reserve 评价准备金 valuation basis 估价基准 ...
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资产评价准备金 reserve for asset valuation
未到期责任准备金作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。
The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department.
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