第十四条对于超额赔款再保险等非比例再保险合同，再保险分出人应当根据再保险合同的约定，计算确定分出保费，计入当期损益。

• Article 14 As for a excess of loss reinsurance or any other non-proportional reinsurance contract, the cedant shall, according to the provisions of the reinsurance contract, calculate and determine the premium to be ceded out, and record it into the profits and losses of the current period.