Section 911.20  Calculation of the Unearned Premium Reserve

The unearned premium reserve shall never be less, in the aggregate, than the company's actual liability to all its insureds for the return of gross unearned premiums, after deducting reinsurance in authorized companies. In the calculation of the company's actual liability to all its insureds, the reserve shall be computed pursuant to the method commonly referred to as the "monthly pro rata method."