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.
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