/rɪˈzɜːv ˈpriːmiəm/ – Phrase
Definition: Phí dự trữ.
A more thorough explanation: money that is not included in a company’s profits and kept to deal with possible future problems or expenses
Example: An unearned premium reserve is maintained on an insurer’s balance sheet to reflect the unearned premiums that would be returned to policyholders if all policies were canceled on the date the balance sheet was prepared.