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 企业会计准则第26号--再保险合同  Accounting Standards for Enterprises No. 26 - Reinsurance Contracts

财会[2006]第3号  No. 3 [2006] of the Ministry of Finance

第一章 总则  Chapter I General Principles

第一条为了规范再保险合同的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。  Article 1With a view to regulating the recognition and measurement of reinsurance contracts, and the presentation of relevant information, the present Standards is formulated according to the Accounting Standards for Enterprises - Basic Standards .

第二条再保险合同，是指一个保险人（再保险分出人）分出一定的保费给另一个保险人（再保险接受人），再保险接受人对再保险分出人由原保险合同所引起的赔付成本及其他相关费用进行补偿的保险合同。  Article 2The term "reinsurance contract" refers to an insurance contract under which the insurer (reinsurance cedant) cedes a certain portion of a premium to another insurer (reinsurance acceptor) and the reinsurance acceptor makes compensation to the cedant for the compensation cost and other relevant expenses arising from the original insurance contract.

第三条本准则适用于保险人签发、持有的再保险合同。  Article 3The present Standards shall apply to the reinsurance contracts issued and held by insurers.

保险人将分入的再保险业务转分给其他保险人而签订的转分保合同，比照本准则处理。  A sub-reinsurance contract under which an insurer cedes a reinsurance business which is ceded to it to another insurer shall be subject to the present Standards .

第四条保险人签发的原保险合同，适用《企业会计准则第25号--原保险合同》。  Article 4The original insurance contracts issued by insurers shall be subject to the Accounting Standards for Enterprises No. 25 - Original Insurance Contracts.

第二章 分出业务的会计处理  Chapter II Accounting Treatment of Ceded-out Business

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。  Article 5No cedant may countervail the liabilities formed by relevant original insurance contracts with the assets formed by reinsurance contracts against.

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.

第六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，计算确定分出保费，计入当期损益；  Article 6A 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。  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.

再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金余额时，相应调整应收分保未到期责任准备金余额。  When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date, it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly.

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 7A 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。  Article 8A 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.

第九条再保险分出人应当在确定支付赔付款项金额或实际发生理赔费用而冲减原保险合同相应准备金余额的当期，冲减相应的应收分保准备金余额；  Article 9A cedant shall, in the current period of determining and offsetting the amount of an indemnity payment or the expenses actually incurred for the settlement of a claim against the balance of the corresponding reserve on the original insurance contract, offset it against the balance of the corresponding receivable reinsurance reserve.

同时，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赔付成本，计入当期损益。  Meanwhile, it shall, according to the provisions of the re-insurance contracts, calculate and determine the compensation cost that shall be recovered from the reinsurance acceptor, and record it into the profits and losses of the current period.

第十条再保险分出人应当在原保险合同提前解除的当期，按照相关再保险合同的约定，计算确定分出保费、摊回分保费用的调整金额，计入当期损益；同时，转销相关应收分保准备金余额。  Article 10A cedant shall, in the current period of the canceling of an original insurance contract ahead of schedule, calculate and determine the amount of adjustment to the ceded premium or the recovered reinsurance expenses according to the provisions of the relevant reinsurance contract, and record it into the profits and losses of the current period. Meanwhile, it shall write off the amount of the relevant reinsurance reserves receivable.

第十一条再保险分出人应当在因取得和处置损余物资、确认和收到应收代位追偿款等而调整原保险合同赔付成本的当期，按照相关再保险合同的约定，计算确定摊回赔付成本的调整金额，计入当期损益。  Article 11A cedant shall, in the current period of making an adjustment to the compensation cost of an original insurance contract because of the obtainment or disposal of any post-loss goods, or recognition and receipt of any subrogation recourse fee, calculate and determine the amount of adjustment to the to-be-recovered compensation cost according to the provisions of the relevant reinsurance contract, and record it into the profits and losses of the current period.

第十二条再保险分出人应当在发出分保业务账单时，将账单标明的扣存本期分保保证金确认为存入分保保证金；同时，按照账单标明的返还上期扣存分保保证金转销相关存入分保保证金。  Article 12When a cedant issues a reinsurance bill, it shall recognize the reinsurance guarantee deposited in the current period as described in the bill as the deposited-in reinsurance guarantee. Meanwhile, it shall write off the relevant deposited-in reinsurance guarantee in light of the refund of the deposited-in reinsurance guarantee of the previous period as described in the bill.

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。  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.

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。  Article 13A 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.

第十四条对于超额赔款再保险等非比例再保险合同，再保险分出人应当根据再保险合同的约定，计算确定分出保费，计入当期损益。  Article 14As for a excess of loss reinsurance or any other non-proportional reinsurance contract, the cedant shall, according to the provisions of the reinsurance contract, calculate and determine the premium to be ceded out, and record it 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。  A cedant shall, when making an adjustment to the premium, record the amount of adjustment into the profits and losses of the current period.

再保险分出人应当在能够计算确定应向再保险接受人摊回的赔付成本时，将该项应摊回的赔付成本计入当期损益。  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.

第三章 分入业务的会计处理  Chapter III Accounting Treatment of Ceded-in Business

第十五条分保费收入同时满足下列条件的，才能予以确认：  Article 15No reinsurance premium income may be recognized unless it can simultaneously satisfy the following conditions:

（一）再保险合同成立并承担相应保险责任；  (1)The reinsurance contract is established and assumes relevant insurance liabilities;

（二）与再保险合同相关的经济利益很可能流入；  (2)The economic benefits related to the reinsurance contract are likely to flow in;

（三）与再保险合同相关的收入能够可靠地计量。  (3)The economic benefits related to the reinsurance contract can be measured reliably.

再保险接受人应当根据相关再保险合同的约定，计算确定分保费收入金额。  The reinsurance acceptor shall, according to the provisions of the relevant reinsurance contracts, calculate and determine the amount of reinsurance premium income.

第十六条再保险接受人应当在确认分保费收入的当期，根据相关再保险合同的约定，计算确定分保费用，计入当期损益。  Article 16The reinsurance acceptor shall, in the current period of recognizing a reinsurance premium income, calculate and determine the reinsurance expenses according to the provisions of the relevant reinsurance contracts, and record them 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。  Article 17The 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 18The 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。  Article 19The 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.

第二十条再保险接受人应当在收到分保业务账单的当期，按照账单标明的分保赔付款项金额，作为分保赔付成本，计入当期损益；  Article 20The reinsurance acceptor shall, in the current period of receipt of a reinsurance bill, treat the amount of the reinsurance indemnity payment as described in the said bill as the reinsurance compensation cost and record it into the profits and losses of the current period.

同时，冲减相应的分保准备金余额。  Meanwhile, it shall offset it against the balance of the reinsurance reserve.

第二十一条再保险接受人应当在收到分保业务账单时，将账单标明的扣存本期分保保证金确认为存出分保保证金；同时，按照账单标明的返还上期扣存分保保证金转销相关存出分保保证金。  Article 21The reinsurance acceptor shall, when receiving a reinsurance bill, shall recognize the reinsurance guarantee to be deposited in the current period as stated in the bill as the deposited-out reinsurance guarantee. Meanwhile, it shall write off the relevant deposited reinsurance guarantee in light of the refund of the deposit-out reinsurance guarantee of the previous period as stated in the bill.

再保险接受人应当根据相关再保险合同的约定，按期计算存出分保保证金利息，计入当期损益。  The reinsurance acceptor shall, according to the provisions of the reinsurance contract, calculate the interest on the deposit-out reinsurance guarantee of each period and record it into the profits and losses of the current period.

第四章 列报  Chapter IV Presentation

第二十二条保险人应当在资产负债表中单独列示与再保险合同有关的下列项目：  Article 22An insurer shall, in its balance sheets, separately present the following items related to the reinsurance contract:

（一）应收分保账款；  (1)the receivable reinsurance;

（二）应收分保未到期责任准备金；  (2)the receivable unearned reinsurance premium reserve;

（三）应收分保未决赔款准备金；  (3)the receivable reserve for outstanding reinsurance claims;

（四）应收分保寿险责任准备金；  (4)the receivable reserve for reinsurance life insurance liabilities;

（五）应收分保长期健康险责任准备金；  (5)the receivable reserve for the reinsurance of long-term health insurance liabilities; and

（六）应付分保账款。  (6)the payable reinsurance.

第二十三条保险人应当在利润表中单独列示与再保险合同有关的下列项目：  Article 23An insurer shall, in its profit statements, separately present the following items related to the reinsurance contract:

（一）分保费收入；  (1)the reinsurance premium income;

（二）分出保费；  (2)the ceded-out premium;

（三）摊回分保费用；  (3)the recovered reinsurance expense;

（四）分保费用；  (4)the reinsurance expense;

（五）摊回赔付成本；  (5)the recovered compensation cost;

（六）分保赔付成本；  (6)the reinsurance compensation cost;

（七）摊回未决赔款准备金；  (7)the recovered reinsurance compensation cost;

（八）摊回寿险责任准备金；  (8)the recovered reserve for life insurance liabilities; and

（九）摊回长期健康险责任准备金。  (9)the recovered reserve for long-term health insurance liabilities.

第二十四条保险人应当在附注中披露与再保险合同有关的下列信息：  Article 24An insurer shall, in its notes, discover the following information related to the reinsurance contract:

（一）分入业务各项分保准备金的增减变动情况。  (1)the information on the increase and decrease of reinsurance reserves for the ceded-in business.

（二）分入业务提取各项分保准备金及进行分保准备金充足性测试的主要精算假设和方法。  (2)the main actuarial assumptions and methods for making reinsurance reserves and testing the adequacy of the reinsurance reserves for the ceded-in business.