| 1. | Article 4 the original insurance contracts issued by insurers shall be subject to the accounting standards for enterprises no . 25 - original insurance contracts
第四条保险人签发的原保险合同，适用《企业会计准则第25号- -原保险合同》 。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | In altering the contents of an insurance contract , the insurer shall take notes on the original insurance policies or other insurance documents or attach a rider or a written agreement on the alteration signed by the insurant and the insurer
变更保险合同的，应当由保险人在原保险单或者其他保险凭证上批注或者附贴批单，或者由投保人和保险人订立变更的书面协议。 |
| 6. | Owing to under - development of commercial economy , a social , economic and cultural environment for commercial insurance was not established in china for a long time . the original insurance form has not been transferred into the modem insurance system
由于商品经济不发达，我国一直没有形成商业保险的客观社会经济和文化环境，原始的保险形态一直无法演变为现代形式的保险制度。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | Article 8 a cedant shall , in the current period of drawing the reserve for unearned premium , reserve for life insurance liabilities or reserve for long - term health insurance liabilities of an original insurance contract , calculate and determine the corresponding reserves that shall be recovered from the reinsurance acceptor according to the provisions of the relevant reinsurance contract , and shall recognize the corresponding reinsurance reserve receivable as an asset
第八条再保险分出人应当在提取原保险合同未决赔款准备金、寿险责任准备金、长期健康险责任准备金的当期，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相应准备金，确认为相应的应收分保准备金资产。 |
| 10. | After policy - holder notices an underwriter the condition of the cession of insurance mark , through underwriter examine and verify , agree to continue accept insurance , be in by the underwriter original insurance policy is other perhaps and safe after the annotate on on the proof , complete the change of insurance contract namely
投保人将保险标的转让的情况通知保险人后，经过保险人审核，同意继续承保，由保险人在原保险单或者其他保险凭证上批注后，即完成保险合同的变更。 |
