原保险合同

再保险是在原保险合同的基础上建立的。

Reinsurance is built on the foundation of primary insurance contract .

再保险合同一方面离不开原保险合同，另一方面则是独立于原保险合同的。

The reinsurance contract is either not independent on the original insurance independent of the origin insurance contract .

若在宽限期之后保单失效，被保险人可以在一定条件下恢复原保险合同。

If the policy lapses after the grace period , the insured may reinstate the contract under certain conditions .

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 4 The original insurance contracts issued by insurers shall be subject to the Accounting Standards for Enterprises No. 25 - Original Insurance Contracts .

本文的观点是建议对原保险合同取得成本采用递延配比法，这样更利于保险公司的发展。

The view of this paper recommends the original insurance contract adopts the deferred ratio method , which have a better benefit for the development of insurance company .

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 .

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。

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 .

原保险保费收入是指保险企业确认的原保险合同保费收入。

The original premium income received by the insurance companies refers to the premium income from original insurance contracts confirmed by the insurance companies .