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。