| 1. | Reinsurance is built on the foundation of primary insurance contract
再保险是在原保险合同的基础上建立的。 |
| 2. | 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》 。 |
| 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. | 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。 |
| 6. | Reinsurance , also called cession , is the transaction between insurance companies who sign a cession treaty on a basis of primary insurance contract , thus transferring part of risks and liabilities from one insurer to another
再保险也称分保，是保险人在原保险合同的基础上，通过签订分保合同，将其所承担的部分风险责任向其他保险人进行保险的行为。 |
| 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. | The right obligation of reinsurance concerns is by reinsurance cent gives person and reinsurance to accept a person to pass conclude of reinsurance contract establish , although the existence of reinsurance contract is the existence with primary insurance contract is premise , but both be in jural it is respective self - existent contract , so the right obligation of reinsurance concerns with the right obligation of primary insurance , the law that is mutual independence concerns , cannot promiscuous
再保险的权利义务关系是由再保险分出人与再保险接受人通过订立再保险合同确立的，再保险合同的存在虽然是以原保险合同的存在为前提，但两者在法律上是各自独立存在的合同，所以再保险的权利义务关系与原保险的权利义务关系，是相互独立的法律关系，不能混淆。 |
