A cedant shall, when being able to calculate and determine the compensation cost that shall be recovered from the reinsurance acceptor, record the to-be-recovered compensation cost into the profits and losses of the current period.

 
  • 再保險分出人應當在能夠計算確定應向再保險接受人攤回的賠付成本時,將該項應攤回的賠付成本計入當期損益。
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