What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?

我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？

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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.

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。

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The term "unearned premium reserves" refers to the reserves made by an insurer for unexpired non-life insurance liabilities.

未到期责任准备金，是指保险人为尚未终止的非寿险保险责任提取的准备金。

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Speaking on CNBC, Buffett said Berkshire offered to reinsure the municipal bonds in exchange for a fee equal to 1.5 times the remaining unearned premium over the life of the bonds.

FORBES: Buffett Offers Bond Insurers A Devilish Deal