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。
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.
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.
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