再保险概述解析课件

概述---SummarizeDefinitions-定义History-历史Nature-属性Function-作用概述---SummarizeDefinitions-定义1Definitions：定义WhatDoTheseWordsMean?-这些名词的意思是什么Definitions：定义WhatDoTheseWo2Reinsurance:再保险Aformofinsurancewherebyoneinsurer(thereinsurer)indemnifiesanotherinsurer(thereinsured)forlossesunderinsurancepoliciesissuedbythereinsuredtothepublic.再保险又称分保，指原保险人将自己承担的部分或全部保险合同责任分给再保险人。Reinsurance:再保险Aformofins3CedingCompany:分出人APrimaryCompany:原保险人DirectCompany:直接保险公司cedant,cedent,----allknownasthe“Reinsured”----再保险分出人Cede:Whenacompanyreinsuresitsliabilitywithanother,it“cedes”business----再保，分保，；割让；让与；放弃CedingCompany:分出人APrimaryCo4Cededcompany:分入公司-----theCompanytowhomtheriskistransferredReinsurer:再保险人，再保险接受人----Aninsurerorreinsurerassumingtheriskofanotherundercontract.

Assume：假定，承担，接受Cededcompany:分入公司-----theCom5Three(Re)insuranceParties

保险和再保险的当事人的关系

InsuranceReinsuranceInsuredInsurerReinsuredCedingcompanyCedantReinsurerThree(Re)insuranceParties

保险6Retrocede:转分保Retrocession:ReinsuranceofReinsurance----转分保，分保的再次分保RetrocessionaireandRetrocedent:ThepartiestoaRetrocessionRetrocessionaire：转分接受人；Retrocedent:转分保分出人Retrocede:转分保Retrocession:Rei7Retention:自留额

Retention：自留额-----Theamountofrisknotbeingreinsured

Cession：分出额-----TheportionofthesuminsuredofariskcededtoareinsurerbytheCedant.

Retention:自留额Retention：自留额8Commission：佣金-Inreinsurance,theprimaryinsurancecompanyusuallypaysthereinsureritsproportionofthegrosspremiumitreceivesonarisk.Thereinsurerthenallowsthecompanyacedingordirectcommissionallowanceonsuchgrosspremiumreceived,largeenoughtoreimbursethecompanyforthecommissionpaidtoitsagents,plustaxesanditsoverhead.Theamountofsuchallowancefrequentlydeterminesprofitorlosstothereinsurer.Reimburse：补偿；overhead：经营管理费用

Commission：佣金-Inreinsurance,9ProfitCommission

盈余佣金，纯益手续费-Aprovisionfoundinsomereinsuranceagreementswhichprovidesforprofitsharing.Partiesagreetoaformulaforcalculatingprofit,anallowanceforthereinsurer’sexpenses,andthecedant’sshareofsuchprofitafterexpensesFormula：公式Allowance：津贴、定量供应、允许，补助ProfitCommission

盈余佣金，纯益手续费-10historyhistory11Theoriginsofinsurance

Theoriginsofinsurancearelostinthemistsofantiquitybutfromveryearlytimesvariousattemptsweremade,initiallyinconnectionwithshipsandcargoes,toachieveaspreadingofrisk,whichisthesimplepurposeofbothinsuranceandreinsurance.mistsofantiquity：历史的迷雾Initially：最初Spread：分散，分布TheoriginsofinsuranceTheo12

MERCHANTUNDERWRITERS：

商人保险商Itisclearfromalltheearlypoliciesthattheinsurerswereindividuals,anditseemsprobablethatforaverylongtimeinsurancebusinesswascarriedonnotasaseparateprofessionorbusinessbutasanadjunctoftheoperationsofmerchants.Itisalsoclearthatatanearlydatepoliciesweresubscribedor'under-written'byanumberofsuchmerchantsforvaryingamounts,muchasisdoneatthepresentdayonamoreelaboratebasisbyLloyd'sunder-writers.Adjunct：辅助；merchant：商人；商业的Elaborate：精细的MERCHANTUNDERWRITERS：

13EMERGENCEOFINSURANCECOMPANIES

保险公司的出现AnelementaryformoffireinsuranceexistedintheMiddleAgesasoneofthefunctionsofthetradeguilds:alevywasmadeonmemberstoassistsuchofthemassuffereddamagetotheirpropertybyfire.However,thereisnorecordoftruefireinsurancebeforethefoundationinChristiania(Oslo)oftheNorgesBrandkassein1667.guild：行业协会Levy：征收，征用，征集EMERGENCEOFINSURANCECOMPANI14EMERGENCEOFINSURANCECOMPANIES

保险公司的出现Bycoincidenceinthatsameyear,asareactiontotheGreatFireofLondonin1666,DrNicholasBarbonisreportedtohavesetupabusinessknownas'TheFireOffice'intheCityofLondontoinsurehousesandotherbuildingsagainstfire.Recentresearches,however,suggestthatheonlybegantooperatein1681.Coincidence：同时存在的EMERGENCEOFINSURANCECOMPANI15USEOFCO-INSURANCEFORLARGERISK

对大的风险进行共保的运用

Asindicatedabove,theearlydevelopmentofinsurancewasbyindividualsasopposedtocompanies.Thisnaturallyledtotheformofco-insurancewhichsurvivesonsuchalargescaletodayatLloyd's,whereindividualrisksareinsuredbymanyindividualsforvaryingamountsaggregatingtothetotalsuminsured.Opposedto：对立的Aggregate：总计，合计USEOFCO-INSURANCEFORLARGE16USEOFCO-INSURANCEFORLARGERISK

对大的风险进行共保的运用

Evenwiththesubsequentdevelopmentofreinsurancethepracticeofco-insurancehascontinued.AtLloyd'sitcontinuestobethenormalmethodofspreadingindividualrisks,andwithmajorindustrialrisksitistheusualpatternofoperationtoincorporateinthepolicyascheduletowhichmanyinsurancecompaniesmayhavesub-scribedfortheirrespectiveshares.Subsequent：后来的Schedule：表格，计划；pattern：模式USEOFCO-INSURANCEFORLARGE17EMERGENCEOFREINSURANCEINMARINEBUSINESS：再保险出现在海上保险业务上TheearliestrecordofamarinereinsurancerelatestoaninsuranceofavoyagefromGenoatoSluys.ThereinsurancewaseffectednotasaproportionofthewholeriskbutforthewholeoftheriskforthatpartofthevoyagefromCadiztoSluyss,whichtheoriginalinsurerclearlyconsideredthemorehazardous.Effect：有效EMERGENCEOFREINSURANCEINMA18EMERGENCEOFREINSURANCEINMARINEBUSINESS：再保险出现在海上保险业务上Fromthisearlyandisolatedexampleitmaybeassumedthatasanoccasionaltransactiontheexistenceofmarinereinsuranceisalmostasoldasinsurance.However,thereislittleevidenceofitsactualpractice.Theearlieststatutory

referencetoreinsurancewasanOrdinanceofLouisXIVin1681.Statutory：法律上的Reference：参考，提及EMERGENCEOFREINSURANCEINMA19DEVELOPMENTOFFIREREINSURANCE

火灾再保险的发展Firereinsuranceappearstohavedevelopedmuchlaterthanmarinereinsurance,therebeingnotraceofanyfirereinsurancehavingtakenplaceduringthewholeoftheeighteenthcentury.TheearliestrecordofareinsuranceistheassumptionbytheEagleFireInsuranceCompanyofNewYorkofthewholefireinsuranceportfoliooftheUnionInsuranceCompanyofNewJersey.Trace：痕迹，迹象Assumption：承担Portfolio：公事包，部长职务，有价证券类DEVELOPMENTOFFIREREINSURANC20DEVELOPMENTOFFIREREINSURANCE

火灾再保险的发展临时再保险合同再保险超赔再保险DEVELOPMENTOFFIREREINSURANC21developmentoflifereinsurance

人寿再保险的发展Aswithfireinsurance,whenlifeinsurancebegannoreinsurancewaseffected.Earlyexamplesofcovergrantedbymerchantunderwriterswereonthefamiliarco-insurancebasis.Theabsenceofanyindicationofreinsurancessuggeststhat,formanyyearsaftertheformationoflifeassurancecompanies,individualseffectedpolicieswithanumberoflifeofficesiftheyrequiredasuminsuredtoogreatforanyone.

formation：形成，出现anumberof：大量的developmentoflifereinsu22developmentoflifereinsurance

人寿再保险的发展Theearliestindicationsoflifereassuranceareinthe1840s,afterwhichitrapidlybecamearegularfeatureoftheorganizationofalllifeassurancecompanies.Feature：特点，特色developmentoflifereinsuranc23developmentofaccidentreinsurance

意外险再保险的发展

Thedevelopmentofaccidentinsuranceinallitsmanybranchesissorecentthataccidentre-insurancedevelopedatthesametime.Initially,itwasfacultativereinsuranceonaproportionalbasisfortheearlyclassesofbusinesssuchasfidelityguarantee,personalaccidentandlivestock,withtreatiesgraduallydevelopinginthelatterhalfofthenineteenthcentury.Facultative：临时分保fidelityguarantee：忠诚保证developmentofaccidentreinsu24EMERGENCEOFSPECIALISTREINSURANCECOMPANIES：专业再保险公司的出现TheearliestformationofacompanyfortheexclusiveacceptanceofreinsurancewastheWeselerROckversichemngsvereinofWeselinGermany,whichwasfoundedin1843asasubsidiaryofalocalinsurancecompany,primarilyfortheacceptanceofthesurplusesofitsparentcompany.TheearliestformationofanindependentreinsurancecompanywastheKolnischerR/JckversicherungsGesellschaftofColognein1852.

Exclusive：纯粹的，绝对的Subsidiary：附助的，附属的EMERGENCEOFSPECIALISTREINSU25

STATEREINSURANCECORPORATION

国家再保险公司的出现

TheearliestexamplesofgovernmentalinvolvementinreinsurancewereinSouthAmerica.Intheearly1920sChileestablishedtheCajadeReaseguro,andUruguayestablishedtheBancodelEstado.Initiallythesecompaniesdidnotseekbusinessbeyondthelocalbusinesswhichwascompulsorilycededtothem,althoughtheydidtradetheirfirstsurplusfiretreatiesreciprocally.

Chile：智利；Uruguay：乌拉圭Compulsorily：强制的；trade：交换

reciprocally：相互的，互惠的STATEREINSURANCECORPORATION26STATEREINSURANCECORPORATION

国家再保险公司的出现Inthepost-warreconstructionofFranceallcompanieswererequiredtocedefourpercentoftheirdirectbusinesstoCaisseCentraledeReassurance.

STATEREINSURANCECORPORATION

27REGIONALREINSURANCECORPORATION

地区再保险公司的出现Inthe1970syetanotherinterventionwasmadebygovernmentsintheformofregionalreinsurancecorporations.ThemostsignificantofthesetodatehavebeentheAsianReinsuranceCorporationandtheAfricanReinsuranceCorporation.Thelatteristhemostcomprehensivewithafivepercentcompulsorycessionofallthereinsurancesofalltheinsurancecompaniesinforty-twocountriesinAfrica.Comprehensive：充分的，广泛的REGIONALREINSURANCECORPORATI28REGIONALREINSURANCECORPORATION

地区再保险公司的出现Thisformofcorporation,andtheextensionofstatereinsurancecorporations,havebeenactivelyencouragedbyUNCTAD;theUnitedNationsConferenceonTradeandDevelopment.Theideabehindallthesestatecorporationsistoendeavourtoreducethedrainonforeignexchangeresourcesresultingfromthereinsurancesoflocalcompaniesbeingcededtoforeigninsuranceandreinsurancecompanies.

Endeavour：尽力；drain：排干，流失REGIONALREINSURANCECORPORATI29

REINSURANCEPOOLS

再保险基金Atvarioustimesinmanycountriespoolshavebeenformedtodealwithvarioustypesofreinsurance.Frequentlytheyarecreatedtodealwithwhatisregardedasanundesirableorhazardousclassofbusiness.Themethodhas,forexample,beenusedforthirdpartymotorinsuranceandhailinsurance.Undesirable：令人不快的REINSURANCEPOOLS

再保30REINSURANCEPOOLS

再保险基金Afewsuchpoolshavelastedmanyyearsbutmorefrequentlytheyarenotenduring.Theusualproblemisthatwhenthepoolhasbeenoperatingforafewyearsitbecomesapparentthattheresultsofsomecompaniesareconsistentlyworsethantheaverage.Thecompanieswiththebetterexperiencedecidethattheycancontinuetounderwritemoresuccessfullythantheaverage,andcanthereforeimprovetheirprofitsbyleavingthepoolandmakingtheirownreinsurancearrangements.Apparent：明显的REINSURANCEPOOLS

再保险31REINSURANCEPOOLS

再保险基金Aninterestingexampleofamoreenduringtypeofpoolistheseriesofpoolsthathavebeendeveloped,inthosecountrieswhereatomicpowerstationshavebeenbuilt,todealwiththevastvaluesandpotentiallycatastrophicliabilitieswhichareinvolved.AnotherprojectsponsoredbyUNCTADisregionalreinsurancepools.Sponsored：发起，主办；REINSURANCEPOOLS

再保险32

REINSURANCEBROKERS

再保险经纪人

Theearliestknowninstanceoftheoperationofareinsurancebrokergoesbacktotheverybeginningoftreatyreinsurance.In1829aMrCazenoveofBroadStreetBuildings,Londonoffered

afiretreatyfromUniondeParistotheRoyalExchange.Offer：提供，出价Itseemslikelythattheearlyoperationsofre-insurancebrokerswereinorganisingreciprocalexchangesoffirereinsurance.REINSURANCEBROKERS

33REINSURANCEBROKERS

再保险经纪人Itisdifficulttobelievethatnootherinstancesexisted,butthereappearstobenorecordofotherreinsurancebrokinguntilnearly1870.AMrMartinHeckscherhadestablishedabusinessin1865asagentinStPetersburgfortheCommercialUnion,Liverpool&Londonandanumberofothercompanies.AshewassubsequentlyinvolvedinreinsuranceinLondonheprobablynegotiatedtreatiesinRussia,butnorecordremains.Negotiate：谈判，磋商REINSURANCEBROKERS

34LLOYD'S：劳合社ThereisnoclearrecordoftheearlyinvolvementofLloyd'sintheacceptanceofreinsurance.ItwasnotinfactapatternofbusinesswhichcamenaturallytoLloyd's.Theunderwritersthemselveshadalwaysbeenusedtothesystemofeachacceptingtheamountonariskwhichwasappropriateforhim-self,withthebrokerspreadingtheoriginalriskthroughthemarket.ThisandthefactthattheLloyd'smarketwasvirtuallylimitedtomarineinsurance,inwhichreinsurancewasillegaluntil1864,madeLloyd'slatedevelopersinthisfield.LLOYD'S：劳合社Thereisnoclear35LONDONREINSURANCEMARKET

伦敦再保险市场

IthasalreadybeenshownthatreinsuranceitselfbegantodevelopearlierinEuropethaninBritain.ItisclearthatinnowaycouldLondonberegardedasasignificantreinsurancemarketatanytimeinthenineteenthcentury,andmostofthereinsuranceoftheBritishdirectinsurerswasplacedinEurope.ThissituationpersisteduptotheoutbreakoftheFirstWorldWarin1914.LONDONREINSURANCEMARKET

36Nature：属性再保险是补偿性质的保险再保险和原保险的关系再保险和共同保险的关系Nature：属性再保险是补偿性质的保险37DifferencefromPrimaryInsuranceA.Reinsurancetendstobelessregulated.B.Moreinternationallyoriented.C.Transactionsoflargemonetaryvalueandrisk.D.Reinsurerreliesonthereinsuredtoproduceproperunderwritingatproperrates.E.RighttoinspectrecordsofthereinsuredF.UtmostgoodfaithG.Reliesonreinsuredtoproduceaprofitablebookofbusiness.Oriented:导向的；relieson：依靠DifferencefromPrimaryInsura38再保险与原保险的联系再保险与原保险既有联系又有区别。二者的主要联系在于：都是对风险责任的分散。原保险是对投保人的风险责任予以分散，是对风险的第一次转嫁；再保险是对保险人的风险责任予以分散，也可以说，再保险是对风险第二次转嫁。

再保险与原保险的联系再保险与原保险既有联系又有区别。39再保险与原保险的主要区别1、合同当事人不同。原保险合同的双方当事人是投保人和保险人；再保险合同的双方当事人都是保险人，即分出人与分入人，与原投保人无关。再保险与原保险的主要区别1、合同当事人不同。40再保险与原保险的主要区别2．保险标的不同。原保险合同的保险标的是被保险人的财产或人身，或者具体为被保险人的财产及有关利益或者人的寿命和身体；而再保险合同的保险标的是原保险人分出的责任，分出人将原保险的保险业务部分地转移给分入人。再保险与原保险的主要区别2．保险标的不同。41再保险与原保险的主要区别3．保险合同的性质不同。原保险合同具有经济补偿性或者保险金给付性；而再保险合同具有责任分摊性，或补充性。其直接目的是要对原保险人的承保责任进行分摊。再保险与原保险的主要区别3．保险合同的性质不同。42

原保险契约与再保险契约之关系图危险被保险人分保自留保险人分入再保险人原保险契约再保险契约

原保险契约与再保险契约之关系图危险被保险人分保自留保险43原保险契约与再保险契约之关系

个别独立－法律观点1.原保险契约之被保险人，对于再保险人无赔偿请求权。2.再保险人不得向原保险契约之要保人，请求支付保险费。3.原保险人不得以再保险人不履行保险金给付之义务为理由，而拒绝或延迟其对于被保险人之义务。相互依存－业务观点

原保险契约与再保险契约之关系个别独立－法律观点44再保险和共同保险共同保险：指几个保险人，就同一保险利益、同一风险共同缔结保险合同的一种保险。在实务中，数个保险人可能以某一家保险公司的名义签发一张保险单，然后每一家保险公司对保险事故损失按比例分担责任。共保联营与再保险虽有不同，但在今日保险市场，共保联营与再保险之结合运用，已屡见不鲜。

再保险和共同保险共同保险：指几个保险人，就同一保险利益、同一45

再保险和共同保险的区别（1）反映的保险关系不同。共同保险反映的是各保险人与投保人之间的关系，这种关系是一种直接的法律关系；再保险反映的是原保险人与再保险人之间的关系，再保险接受人与原投保人之间并不发生直接的关系。（2）对风险的分摊方式不同。共同保险的各保险公司对其承担风险责任的分摊是第一次分摊，而再保险则是对风险责任进行的第二次分摊；共同保险是风险的横向分摊，再保险则为风险的纵向分摊。再保险和共同保险的区别（1）反映的保险关系不同。46共同保险（共保联营）的关系图甲保险公司丁保险公司丙保险公司RISK乙保险公司共同保险（共保联营）的关系图甲保险公司丁保险公司丙保险公司R47FunctionofReinsuranceThefundamentalconceptofinsuranceisthespreadingofriskbasedonthelawoflargenumbers.

Reinsurancedoesnotreducelossesbutitmakesiteasierforinsurancetocarrythematerialconsequences.Material：重大的，重要的FunctionofReinsuranceThefun48再保险的作用1．分散风险。再保险是原保险人能够借以分散风险损失的机制。再保险的作用1．分散风险。49再保险的作用2．扩大承保能力。任何一个保险人，都希望承保量尽可能地多，但保险人的承保能力都受很多条件的限制，尤其为资本金和公积金等制约。但由于业务量的计算不包括分保费，保险公司可以在不增加资本额的情况下通过再保险增加业务量，扩大承保能力。再保险的作用2．扩大承保能力。50再保险的作用

3．控制责任，稳定经营。再保险通过控制风险责任使保险经营得以稳定。具体作法分两个方面：一是控制每一风险单位的责任；二是对累积责任的控制。再保险的作用3．控制责任，稳定经营。51再保险的作用4、降低营业费用，增加运用资金。如果保险人在提存未满期保费准备金时，根据保险法规定不能扣除营业费用的话，就必须以保险资金中另外支取营业费用。但通过再保险，就可以在分保费中扣存未满期保费准备金，还可以有分保佣金收入。这样，保险人由于办理分保，摊回了一部分营业费用。此外，办理分保须提未满期保费准备金和未决赔款准备金，这部分资金从提取到支付有一段时间，保险人可在这段时间内加以运用，从而增加了保险人资金运用总量。再保险的作用4、降低营业费用，增加运用资金。52再保险的作用5．有利于拓展新业务。保险人在涉及新业务过程中，由于经验的不足，往往十分谨慎，不利于新业务的迅速开展。再保险具有控制责任的特性，可以使保险人通过分保使自己的赔付率维持在某一水平之下，所以准备拓展新业务的保险公司可以放下顾虑，积极运作，使很多新业务得以发展起来。再保险的作用5．有利于拓展新业务。53FunctionofReinsuranceStabilizationofprofitabilityProvideslargelimitcapacityCatastropheprotectionSupportshighgrowthinpremiumvolumeProvideshelpwiththeunderwritingprocessFacilitateswithdrawalfromaparticularriskorlineofbusiness

FunctionofReinsuranceStabili54Stabilizationofprofitability

增强盈利能力Ascaptiveownersandriskmanagersknow,lossesincurredsometimesfluctuatewidelyfromyeartoyear.Largeswingsinlossesincurredcanmakeitdifficult,ifnotimpossible,toforecastprofitabilityofaparticularlineofbusiness,orintotal.Whileshowingprofitabilityinapurecaptivemaynotbeascriticalasitistosay,ariskretentiongrouporcommercialinsurer,mostbusinessownersliketoseeareasonablysteadyflowofprofitstoprotecttheircapitalandsurplusandtosupportgrowth,ifnecessary.fluctuate

：摇摆的；surplus：盈余Stabilizationofprofitability55Stabilizationofprofitability

增强盈利能力Purchasingreinsuranceisparticularlyhelpfulinsmoothingthepeaksandvalleysofacaptiveslossexperience,asgenerallythelawoflargenumbersdoesn'tapplytocaptiveoperations.Captive：自保的，被俘获的applyto：应用于Stabilizationofprofitability56Provideslargelimitcapacity

扩大承保能力Captivesfrequentlyprovideahighlimitofinsuranceononeoralimitednumberofpolicies.Forexample,ahospitalcaptivemaywishtoinsuretheexcessprofessionalliabilityexposureofitsparent.Acaptivescapacityforretainingsuchcoverageislimitedbycapitalandsurplus,regulatoryandotherfactors.Partneringwithareinsurertoacceptaparticularlyhighriskallowsthecaptivetoprovidelinesofcoverageandlimitsthatwouldotherwisenotbefeasible.Provideslargelimitcapacity

57Catastropheprotection

巨灾保障Captivesinsureproperty-liabilitycoverageswhicharefrequentlyconcentratedingeographicoreconomicregions.Catastrophicexposuressuchashurricanes,industrialexplosionsorthelikecantremendouslyeffectlossexperience.Purchasing"cat"coverageisthereforealsorelatedtothestabilizationfunctiondescribedabove.Catastrophe：大灾，巨灾Hurricane：n.飓风,狂风Catastropheprotection

巨灾保障Cap58Supportshighgrowthinpremiumvolume

支持保费的高速增长Aswithanybusiness,newendeavorsareparticularlyrisky.Asacompanyentersintoanewlineofbusiness,geographicregion,oraddssignificantpremiumvolume,itmaywishtopurchasesomekindofreinsurance.Riskretentiongroups,inparticular,maywishtotempertheriskofacceptinglargeincreasesinpremiumvolume,astheirwritingsaregenerallymoresensitivetomarketforcesthanpurecaptives.Endeavors：尝试；significant：重大的Temper：调和；Supportshighgrowthinpremiu59Provideshelpwiththeunderwritingprocess

为承保提供帮助Partneringwithareinsurercangreatlyimproveacaptive'sabilitytoaccuratelyunderwritearisk.Reinsurersaccumulatevastunderwritingknowledgeworkingwithlargenumbersofprimaryinsurersacrossawidevarietyofbusinesslines.Thisexpertisecanbeparticularlyhelpfultocaptiveinsurerswhogenerallyhavelimitedin-houseunderwritingcapacity.Accurately：精确的in-house：内部的；underwritingcapacity：承保能力Provideshelpwiththeunderwr60Facilitatewithdrawalfromaparticularriskorlineofbusiness：为从特定风险中抽身提供便利Foravarietyofreasons,acaptivemaydecidetowithdrawentirelyfromaparticularriskorlineofbusiness.Onceadecisionismadetowithdraw,managementfrequentlyenterintoagreementswithreinsurerstoacceptalloutstandinglossandlossexpensereservesassociatedwiththatbookofbusiness,atanagreeduponprice.Duetothetimevalueofmoney,thecaptivecangenerallypaythereinsureranamountthatissomewhatlessthanthetotalestimatedliabilityforlossandlossexpenseatthetimeoftransfer.outstandingloss：未决赔款；lossexpense：赔款费用Reserve：准备金Facilitatewithdrawalfromap61我国再保险的发展及现状我国再保险的发展及现状62我国再保险发展的历史回顾第一阶段：萌芽阶段(建国之初至80年代初)这一时期我国再保险市场尚未形成，业务发展曲折反复。建国之初，为扶持私营保险公司经营，除由中国人民保险公司和中国保险公司接受私营公司分出业务外，政府还支持私营保险公司在自愿参加原则下组成上海民联分保交换处(简称“民联”)参加分保交换业务。50年代初，政府取消了在华外国保险公司的种种特权，外商保险公司退出我国保险市场，”民联”也宣告解散，再保险市场主体逐渐减少，分保业务演变为由人保一家办理国际再保险的局面。

我国再保险发展的历史回顾第一阶段：萌芽阶段(建国之初至80年63我国再保险发展的历史回顾第二阶段：初步形成阶段(80年代初至1995年)这一时期直接保险业务的全面恢复带动了国内再保险业务发展，同时有力地配合和促进了我国对外经贸活动的开展，国内再保险需求快速增长。政府于1988年出台了(保险企业管理暂行条例》，对法定分保政策做出了明确规定。国内开始办理30％法定分保业务，并暂由中国人民保险公司再保险部代行国家再保险公司的职能。1993年，太平洋和平安两家保险公司被许可经营国内、外再保险业务，再保险市场的独家垄断局面被打破，进一步推动了再保险市场的初步形成。我国再保险发展的历史回顾第二阶段：初步形成阶段(80年代初至64我国再保险发展的历史回顾第三阶段：发展阶段(1996年～2002年)1996年，中国人民保险公司组建集团公司，成立了中保再保险有限公司。1999年3月，中国再保险公司在中保再保险有限公司的基础上组建成立，标志着我国再保险市场有了独立的供给主体，再保险业逐步成为我国保险市场的重要组成部分。这一时期还出现了再保险联合体，如核共保体自1999年成立并入运行。这一阶段，我国的再保险经营主体包括一家专业的再保险公司和各家直接保险公司。

我国再保险发展的历史回顾第三阶段：发展阶段(1996年～2065我国再保险监管的发展历程1988年出台了《保险企业管理暂行条例》首次对再保险业务作了规定，确定法定分保比例为30％，并且禁止国内保险公司向国外保险公司分出或者接受分入业务。1995年，我国第一部保险基本法《保险法》出台，以法律的形式确立了法定分保和业分保国内优先的制度，并明确由政府成立国家再保险公司，制定相关管理措施，建立有关业务统计指标，实施法定分保，同时将法定分保比例降低为20％，取消了禁止向国外分出的规定，只保留了金融监督管理部门的限制权。我国再保险监管的发展历程1988年出台了《保险企业管理暂行条66我国再保险监管的发展历程1998年中国保监会成立以后，将法定再保险作为监管的重点，先后修订、发布了《法定分保条件》等规章和规范性文件，对法定分保业务作了更为具体的规定。为适应中国入世的要求，2002年，中国保监会颁布了《再保险公司设立规定》，对再保险公司的设立和经营做出了明确规定；并在同年修改通过的新《保险法》中取消了原《保险法》第101条规定的20％法定分保条款。

总体来说，我国已基本建立了初步的再保险监管运行规则险和商业再保险的交易作了相关规定。我国再保险监管的发展历程1998年中国保监会成立以后，将法定67

保险公司经营再保险业务的规定

我国再保险业务的经营需要经过授权，并且不得经营超出原保险业务范围之外的再保险业务。《再保险公司设立规定》第2、3条对此进行了明确规定。中国再保险公司的营业范围是接受境内保险公司的法定分保业务，办理转分保业务和经批准的国际再保险业务。另外，《保险公司管理规定》第89条规定：关联保险公司之间进行的再保险分入分出业务应当报中国保监会批准。

保险公司经营再保险业务的规定我国再保险业务的经营需要经过68分出公司自留额的规定《保险法》第99条规定，经营财产保险业务的保险公司当年自留保费，不得超过其实有资本加公积金总和的四倍。《保险法》第100条规定，保险公司对于每一危险单位，即对一次保险事故可能造成的最大损失范围所承担的责任，不得超过其实有资本加公积金总和的lO％；超过部分，应当办理再保险。

分出公司自留额的规定《保险法》第99条规定，经营财产保险业务69分出公司分出范围的规定

《保险法》第104条规定，金融监督管理部门有权限制或者禁止保险公司向中国境外的保险公司办理再保险分出业务或者接受中国境外再保险分入业务。

分出公司分出范围的规定《保险法》第104条规定，金融监督管70分出公司分保计划的规定

对于个别风险的再保险安排，《保险法》第101条规定：保险公司对于危险单位的计算办法和巨灾风险安排计划，应当报经金融监督管理部门核准。《保险公司管理规定》第87条规定：保险公司应于每年11月1曰以前将下一年度的分保方案报中国保监会批准；分保方案如需调整，也须报中国保监会批准。保险公司的分保方案应包括合同分保、用汇计划、保费自留额及临分方案等内容。分出公司分保计划的规定对于个别风险的再保险安排，《保险法》71优先分保的规定《保险法》第103条规定，保险公司需要办理再保险