191—5.21 (515C) Unearned premium reserve factors. In the case of premiums paid in advance on ten-year policies, mortgage guaranty insurers shall apply the following annual factors or comparable monthly factors in determining the unearned premium reserve:

Years policy
is in force	Unearned
premium factor	Years policy
is in force	Unearned
premium factor	
1	81.8	6	18.2	
2	65.5	7	10.9	
3	50.9	8	5.5	
4	38.2	9	1.8	
5	27.3	10	-0-