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。