Unearned Premiums (SF.CF.UnearnedPremiums)

Unearned Premiums (SF.CF.UnearnedPremiums) refers to the change in Reserve for Unearned Premiums over the period. An increase in unearned premiums positively impacts the cash flow from operating activities while a decrease in unearned premiums negatively impacts the cash flow from operations.

Unearned Premiums (SF.CF.UnearnedPremiums) includes:

  • Premiums received but not yet earned and Premiums due but not yet collected.
  • Unearned premiums/premiums reserve.