There is a wise latin proverb that is very much in point . " cedant arma togae , " said villefort with a bow “ ,拉丁文:不要武器,要长袍即:偃武修文”维尔福微微欠身道。
A cedant shall , when making an adjustment to the premium , record the amount of adjustment into the profits and losses of the current period 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。
Article 5 no cedant may countervail the liabilities formed by relevant original insurance contracts with the assets formed by reinsurance contracts against 第五条再保险分出人不应当将再保险合同形成的资产与有关原保险合同形成的负债相互抵销。
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。
The cedant shall , according to the relevant reinsurance contract , calculate the interest on the deposited - in reinsurance guarantee of each period and record it into the profits and losses of the current period 再保险分出人应当根据相关再保险合同的约定,按期计算存入分保保证金利息,计入当期损益。