4. All of these
Unearned Premium Reserve, Unexpired Risk Reserve, Outstanding Claims Reserve are types of reserves in insurance business.
Reserves in insurance business shows the financial obligations of the insurer in relation to the insurance policies issued.
Unearned Premium Reserve is the amount of unexpired premiums applied to specific day-to-day policies or contracts.
Unexpired Risk Reserve is the present loss rate and cost payments that must be provided by the premiums covering the period from the date of the valuation until the expiration of contracts.
Outstanding claim Reserve is a provision mentioned in a company's balance sheet as liability to be settled in the future.