Unearned Premium/Unearned Revenue represents premiums received but not yet earned. This generally refers to premiums received on non-life insurance policies, as these premiums are earned over the life of the contract.

Unearned Premiums represents changes in reserve for unearned premiums during the period. An increase in unearned premiums has a positive impact on cash flow from operating activities, and vice versa.

An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets (i.e. accumulated benefit obligation exceeds plan assets).

Unprocessed Claims Inventories, Number represents number of days on hand of the unprocessed claims inventories. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company.

Unprocessed Claims Inventories, Number represents the claims count of claims received, but not yet fully processed. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company.

Unprocessed Claims Inventories, Value represents the estimated valuation of claims received but not yet fully processed. The inventory of unprocessed claims reflects the company’s ability to manage and process claims submissions made to the company.

Unrealized Gain (Loss) represents unrealized gains (losses) on investment securities owned by a company.

Unrealized Gains represents unrealized gains on securities available-for-sale as a part of comprehensive income according to SFAS 130.

Unrealized Gains (Losses) represents unrealized gains on securities available-for-sale as a part of comprehensive income according to SFAS 130. It is located in the non-operating segment of a company’s income statement.

Unrealized Losses represents unrealized losses on securities available-for-sale as a part of comprehensive income according to SFAS 130.