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резерв неистёкшего риска (A reserve account opened at the discretion of the insurer if it believes the amount of funds kept in the unearned premium reserve account is not sufficient to cover the amount of risk perceived. While unearned premium reserve minimums are set by law, an unexpired risk reserve is voluntary. Read more:  businessdictionary.com Alexander Demidov) | |||
| резерв на неистёкшие риски | |||