原保险合同是“再保险合同” 的对称，投保人与保险人之间订立的保险合同。在保险合同项下，如果保险标的发生使该保险合同在其责任范围内产生损失时，规定由保险人对被保险人负责并予以赔偿。原保险合同规定了保险人与被保险人之间的权利义务关系，主要内容除保险责任外，还包括保险期限、赔款处理、被保险人的义务、争议处理以及其他保险条款。
原保险保费收入是指保险企业确认的原保险合同保费收入。
The original premium income received by the insurance companies refers to the premium income from original insurance contracts confirmed by the insurance companies.
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》。
Article 4 the original insurance contracts issued by insurers shall be subject to the Accounting Standards for Enterprises No. 25 - original insurance 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。
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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