original insurance contract

The reinsurance contract, named in contrast with the original insurance contract, is a classification of the insurance contract. Based on the identity of the reinsurance contract, the article makes some comments on the independent nature with consideration of its relationship with the original insurance contract.

再保险合同是相对于原保险合同的一种保险合同分类，本文立足再保险合同的性质界定，并予以简要评说，结合再保险合同与原保险合同的关系，论述了再保险合同的独立性特点。

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.

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。