According to the rules stipulated by NAIC, the unearned premium reserving for long term contracts requires estimation and judgment of actuaries, which is more demanding.

• 特别是按照美国保险官协会(NAIC)的新规定，长期责任准备金的提取涉及到精算人员的经验与判断，故时精算人员提出了更高的要求。