| 1. | There is a wise latin proverb that is very much in point . " cedant arma togae , " said villefort with a bow
“ ，拉丁文：不要武器，要长袍即：偃武修文”维尔福微微欠身道。 |
| 2. | A cedant shall , when making an adjustment to the premium , record the amount of adjustment into the profits and losses of the current period
再保险分出人调整分出保费时，应当将调整金额计入当期损益。 |
| 3. | Article 5 no cedant may countervail the liabilities formed by relevant original insurance contracts with the assets formed by reinsurance contracts against
第五条再保险分出人不应当将再保险合同形成的资产与有关原保险合同形成的负债相互抵销。 |
| 4. | No cedant may countervail the expenses or incomes formed by the relevant original insurance contracts with the incomes or expenses formed by the reinsurance contracts
再保险分出人不应当将再保险合同形成的收入或费用与有关原保险合同形成的费用或收入相互抵销。 |
| 5. | The cedant shall , according to the relevant reinsurance contract , calculate the interest on the deposited - in reinsurance guarantee of each period and record it into the profits and losses of the current period
再保险分出人应当根据相关再保险合同的约定，按期计算存入分保保证金利息，计入当期损益。 |
| 6. | When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date , it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly
再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金余额时，相应调整应收分保未到期责任准备金余额。 |
| 7. | A cedant shall , when being able to calculate and determine the compensation cost that shall be recovered from the reinsurance acceptor , record the to - be - recovered compensation cost into the profits and losses of the current period
再保险分出人应当在能够计算确定应向再保险接受人摊回的赔付成本时，将该项应摊回的赔付成本计入当期损益。 |
| 8. | Article 14 as for a excess of loss reinsurance or any other non - proportional reinsurance contract , the cedant shall , according to the provisions of the reinsurance contract , calculate and determine the premium to be ceded out , and record it into the profits and losses of the current period
第十四条对于超额赔款再保险等非比例再保险合同，再保险分出人应当根据再保险合同的约定，计算确定分出保费，计入当期损益。 |
| 9. | Article 6 a cedant shall , in the current period of recognition of the premium income of an original insurance contract , calculate and determine the ceded premium in light of the reinsurance contract and record it into the profits and losses of the current period
同时，原保险合同为非寿险原保险合同的，再保险分出人还应当按照相关再保险合同的约定，计算确认相关的应收分保未到期责任准备金资产，并冲减提取未到期责任准备金。 |
| 10. | Article 7 a cedant shall , in the current period of recognition of the premium income of the original insurance contract , calculate and determine the reinsurance expenses which shall be recovered from the reinsurance acceptor and record them into the profits and losses of the current period
第七条再保险分出人应当在确认原保险合同保费收入的当期，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的分保费用，计入当期损益。 |
