| 1. | The economic benefits related to the reinsurance contract can be measured reliably
（三）与再保险合同相关的收入能够可靠地计量。 |
| 2. | Article 3 the present standards shall apply to the reinsurance contracts issued and held by insurers
第三条本准则适用于保险人签发、持有的再保险合同。 |
| 3. | Reinsurance contract is original underwriter and reinsurance person the partnership contract that with partaking danger is common goal
再保险合同为原保险人与再保险人以分担危险为共同目的之合伙合同。 |
| 4. | A company will insure a risk and then pass on some of the exposure by taking out reinsurance contracts with other companies
一家保险公司承保某一项风险，然后通过与其他保险公司签订再保险合同的形式转移其中部分风险。 |
| 5. | The reinsurance acceptor shall , according to the provisions of the relevant reinsurance contracts , calculate and determine the amount of reinsurance premium income
再保险接受人应当根据相关再保险合同的约定，计算确定分保费收入金额。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | Of yi yan , the party of reinsurance contract , dangerous partake , the acquisition of the interest , have its common goal , be united in wedlock so , partnership of as good as
易言之，再保险合同之当事人，就危险之分担、利益之获得而言，有其共同之目的，如此结合，无异合伙。 |
| 9. | 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。 |
| 10. | The reinsurance acceptor shall , according to the provisions of the reinsurance contract , calculate the interest on the deposit - out reinsurance guarantee of each period and record it into the profits and losses of the current period
再保险接受人应当根据相关再保险合同的约定，按期计算存出分保保证金利息，计入当期损益。 |
