Reinsurance , also called cession , is the transaction between insurance companies who sign a cession treaty on a basis of primary insurance contract , thus transferring part of risks and liabilities from one insurer to another 再保险也称分保，是保险人在原保险合同的基础上，通过签订分保合同，将其所承担的部分风险责任向其他保险人进行保险的行为。
We negotiated a specific timetable to phase - out the 20 percent cession to zero , five years after accession . - - in 1999 china exempted " statutory " or compulsory insurance from national treatment but subsequent negotiations with others called into question that commitment 我们商定了一个具体时间表，在加入世贸组织5年后，把20 %的分保让与额逐步减少到零。
Article 18 the reinsurance acceptor shall , when receiving a reinsurance bill , make an adjustment to the relevant premium income and premium expenses in light of the amount as specified in the bill , and record the amount of adjustment into the profits and losses of the current period 第十八条再保险接受人应当在收到分保业务账单时，按照账单标明的金额对相关分保费收入、分保费用进行调整，调整金额计入当期损益。
Article 6 a cedant shall , in the current period of recognition of the premium income of an original insurance contract , calculate and determine the ceded premium in light of the reinsurance contract and record it into the profits and losses of the current period 同时，原保险合同为非寿险原保险合同的，再保险分出人还应当按照相关再保险合同的约定，计算确认相关的应收分保未到期责任准备金资产，并冲减提取未到期责任准备金。
This section specifies applications of quota share , surplus and non - proportional reinsurance in view of development history and real - life practices . proportional reinsurance came first and quota share is its traditional and typical kind . non - proportional reinsurance appeared late while it grows fast 比例再保险是以保险金额为基础分配原保险人的自负责任和再保险人的分保责任：而非比例再保险是以赔款为基础来确定自负责任额和分保责任额。
A detailed introduction is respectively presented in chapter 2 and 3 of this thesis to the concepts , calculation of liability , premium and loss and main treaty clauses of each type concerned above . clauses discussed here refer to the ones in reinsurance practices , 2ed . , issued by insurance institute of america in 1997 论文第二章和第三章分别对以上各种分保方式的概念、责任、保费和赔款的计算以及分保合同的条款（以美国保险学会1997年颁布和发行的第二版reinsurancepractices为基础）作了详细的介绍和分析。
Reinsurance is absolutely necessary in the modern insurance industry . this thesis first introduces history of reinsurance , four basic but most important concepts that are reinsurance , risk unit , retention and liability ceded , categories of reinsurance and makes a comparison between primary insurance and reinsurance 论文首先介绍了再保险产生和发展的历史、再保险最重要的四个概念（再保险、危险单位、自留额和分保额） 、再保险的基本分类，并对再保险和原保险进行了比较。
Article 19 the reinsurance acceptor shall accord with the relevant provisions of the accounting standards for enterprises no . 25 - original insurance contracts when it draws reserves for unearned reinsurance premiums , outstanding reinsurance claims , reinsurance life insurance liabilities and the reinsurance of long - term health care insurance liabilities , and tests the adequacy of the relevant reserves 第十九条再保险接受人提取分保未到期责任准备金、分保未决赔款准备金、分保寿险责任准备金、分保长期健康险责任准备金，以及进行相关分保准备金充足性测试，比照《企业会计准则第25号- -原保险合同》的相关规定处理。
On the basis of literature review , we first identify the main risks in the china " s life insurance industry . the mange risks of life insurance are divided three types : the first type is the risk of environment including the risk of period of operating cycle , the risk of market competition , the policy risk and catastrophic risk ; the second type is operational risk , including decision risk , location risk of branch of insurance and so on . the third type is man - made risk , including the morals risk , psychological risk and so on 在对现有文献和研究成果总结回顾的基础上，本文首先分析了中国寿险业面临的主要风险，寿险的经营风险分为三大类：第一类是环境性风险，包括经济周期风险、市场竞争风险、政策风险、巨灾风险；第二类是经营性风险，包括决策风险、险种定位风险、定价风险、业务管理风险、准备金风险、投资风险、分保风险、退保风险、应收保费风险、财务管理风险、破产风险；第三类是人为性风险，包括道德风险、心理风险、逆选择风险、从业人员素质风险。
Meanwhile , if the original insurance contract is a non - life original insurance contract , the cedant shall , according to relevant provisions of the reinsurance contract , calculate and recognize the receivable reinsurance unearned premium reserve as an asset and countervail with it the undue premium reserve 同时，原保险合同为非寿险原保险合同的，再保险分出人还应当按照相关再保险合同的约定，计算确认相关的应收分保未到期责任准备金资产，并冲减提取未到期责任准备金。
