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。
In reinsurance concern , the underwriter that accepts insurance wu directly calls original underwriter , also call reinsurance to separate a person ; accept minute of underwriter that gives insurance responsibility to call reinsurance to accept a person , also call reinsurance the person 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。
Article 7 a cedant shall , in the current period of recognition of the premium income of the original insurance contract , calculate and determine the reinsurance expenses which shall be recovered from the reinsurance acceptor and record them into the profits and losses of the current period 第七条再保险分出人应当在确认原保险合同保费收入的当期，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的分保费用，计入当期损益。
Article 13 a cedant shall , when being able to calculate and determine the net profit commissions which it shall charge from the reinsurance acceptor , treat the profit commission as a recovered reinsurance expense according to the provisions of the relevant reinsurance contracts , and record it into the profits and losses of the current period 第十三条再保险分出人应当根据相关再保险合同的约定，在能够计算确定应向再保险接受人收取的纯益手续费时，将该项纯益手续费作为摊回分保费用，计入当期损益。
Accordingly , the legitimate rights and interests that gives a person to protect policy - holder , insurant or reinsurance component , normative insurance manages action , stimulative insurance forms good professional morality , underwriter or reinsurance accepts a person to deal with the policy - holder that knows in insurance wu , insurant to be in or the professional work that reinsurance cent gives a person and belongings circumstance , have confidential obligation 因此，为了保护投保人、被保险人或再保险分出人的合法权益，规范保险经营行为，促进保险业形成良好的职业道德，保险人或者再保险接受人对在办理保险业务中知道的投保人、被保险人或者再保险分出人的业务和财产情况，负有保密义务。
Article 17 the reinsurance acceptor shall , when being able to calculate and determine the net profit commissions that it shall pay to the cedant , treat the profit commissions as a reinsurance expense according to the provisions of the relevant reinsurance contracts , and record it into the profits and losses of the current period 第十七条再保险接受人应当根据相关再保险合同的约定，在能够计算确定应向再保险分出人支付的纯益手续费时，将该项纯益手续费作为分保费用，计入当期损益。
In conclude and fulfilling insurance contract process , underwriter , reinsurance accepts a person to prove a data to wait through survey of inquiry , spot , examine and verify , can the concerned policy - holder with many know , insurant and the business that reinsurance separates a person and belongings circumstance , the item that privacy of the commercial secret that these situations involve policy - holder , insurant , reinsurance possibly to separate a person , individual does not wish to make public with etc , matter to policy - holder insurant , reinsurance to assign the personal interest that gives a person 在订立和履行保险合同过程中，保险人、再保险接受人通过询问、现场查勘、审核证实资料等，可以知悉大量的有关投保人、被保险人和再保险分出人的业务和财产情况，这些情况都可能涉及到投保人、被保险人、再保险分出人的商业秘密、个人隐私以及其他不愿公开的事项等，关系到投保人被保险人、再保险分出人的切身利益。
Article 8 a cedant shall , in the current period of drawing the reserve for unearned premium , reserve for life insurance liabilities or reserve for long - term health insurance liabilities of an original insurance contract , calculate and determine the corresponding reserves that shall be recovered from the reinsurance acceptor according to the provisions of the relevant reinsurance contract , and shall recognize the corresponding reinsurance reserve receivable as an asset 第八条再保险分出人应当在提取原保险合同未决赔款准备金、寿险责任准备金、长期健康险责任准备金的当期，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的相应准备金，确认为相应的应收分保准备金资产。
The right obligation of reinsurance concerns is by reinsurance cent gives person and reinsurance to accept a person to pass conclude of reinsurance contract establish , although the existence of reinsurance contract is the existence with primary insurance contract is premise , but both be in jural it is respective self - existent contract , so the right obligation of reinsurance concerns with the right obligation of primary insurance , the law that is mutual independence concerns , cannot promiscuous 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，是相互独立的法律关系，不能混淆。
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。
