再保险也叫分保,是指保险人将其承担的保险业务,以承保形式,部分转移给其他保险人。进行再保险,可以分散保险人的风险。再保险是在原保险合同的基础上建立的。在再保险关系中,直接接受保险业务的保险人称为原保险人,也叫再保险分出人;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。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互相独立。
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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.
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.
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