Provision of cession receivable
... 应收分保账款 Cession premiums receivable 应收分保合同准备金 Provision of cession receivable 应收利息 Interests receivable ...
Receivable from subcontracting reserves
... 应收分保费 Receivable from subcontracting 应收分保合同准备金 Receivable from subcontracting reserves 其他应收款 Other account receivable ...
应收分保合同准备金是用于核算企业(再保险分出人)从事再保险业务确认的应收分保未到期责任准备金,以及应向再保险接受人摊回的保险责任准备金。