接受分出保险责任的保险人称为再保险接受人，也叫再保险人。
Accept minute of underwriter that gives insurance responsibility to call reinsurance to accept a person, also call reinsurance the person.
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。
When the cedant makes an adjustment to the premium, it shall record the amount of adjustment in the profits and losses of the current period.
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。
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.
再保险分出人调整分出保费时，应当将调整金额计入当期损益。
A cedant shall, when making an adjustment to the premium, record the amount of adjustment into the profits and losses of the current period.
第一百零二条保险公司需要办理再保险分出业务的，应当优先向中国境内的保险公司办理。
Article 102 Where an insurance company needs to place outward reinsurance business, it shall give priority to insurance companies established within the territory of the PRC.
第十二条再保险分出人应当在发出分保业务账单时，将账单标明的扣存本期分保保证金确认为存入分保保证金；
Article 12 When a cedant issues a reinsurance bill, it shall recognize the reinsurance guarantee deposited in the current period as described in the bill as the deposited-in reinsurance guarantee.
第十二条再保险分出人应当在发出分保业务账单时，将账单标明的扣存本期分保保证金确认为存入分保保证金；
Article 12 When a cedant issues a reinsurance bill, it shall recognize the reinsurance guarantee deposited in the current period as described in the bill as the deposited-in reinsurance guarantee.
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