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。
Article 93 insurance companies engaged in insurance business other than life insurance , shall set aside a reserve for future claims from its premiums retained for the current year ; and the amount set aside and carried forward shall be equal to fifty percent ( 50 % ) of the premiums retained for the current year 第九十三条除人寿保险业务外，经营其他保险业务，应当从当年自留保险费中提取未到期责任准备金；提取和结转的数额，应当相当于当年自留保险费的百分之五十。
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。
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。
