现在在准备CAS Part 6的考试，发现FAS No.113这号文件特别的难懂，自己也没有这方面的工作经验，而这方面又有不少的考试试题，所以想在这里向了解这方面知识的大人们请教一下，以加深理解。
由于确实没有理解这号文件，所以疑惑很多，我在这里先提出其中的一个问题：
首先是113号文件的第九条
FAS No. 113 paragraph 9:
9. Indemnification of the ceding enterprise against loss or liability relating to insurance risk in reinsurance of short-duration contracts requires both of the following, unless the condition in paragraph 11 is met:
a. The reinsurer assumes significant insurance risk under the reinsured portions of the underlying insurance contracts.
b.
It is reasonably possible that the reinsurer may realize a significant loss from the transaction.
A reinsurer shall not be considered to have assumed significant insurance risk under the reinsured contracts if:
- - The probability of a significant variation in either the amount or timing of payments by the reinsurer is remote.
- - Contracture provisions delay timely reimbursement to the ceding enterprise.
这段中的前半部份字面上比较好懂，条件a和条件b都可以理解，但我不太明白：满不满足条件，对再保险人和原保险人各有什么影响？这一点我有点想不清楚。
但是后半部分的第二条，
Contracture provisions delay timely reimbursement to the ceding enterprise.应如何理解？为什么在这个条件下再保合同不能认为assumed significant insurance risk？
与第9条相关的是第11条
FAS No. 113 paragraph 11
11. Significant of loss shall be evaluated by comparing the present value of all cash flows, with the present value of the amounts paid or deemed to have been paid to the reinsurer.
If, based on this comparison, the reinsurer is not exposed to the reasonable possibility of significant loss, the ceding enterprise shall be considered indemnified against loss or liability relating to insurance risk only if substantially all of the insurance risk relating to the reinsured portions of the underlying insurance contracts has been assumed by the reinsurer
这一段基本上也没有理解。
总的来说，在FAS113的四条意义中
1. It amends FASB No.60 to eliminate the reporting of assets and liabilities, net of reinsurance.
2. It requires reinsurance receivables and prepaid reinsurance premium to be reported as assets.
3. It establishes the conditions required for a reinsurance contract to be accounted for as reinsurance.
4. The accounting standards depend on whether the contract is of long duration/short duration.
FAS113的第9-11段，reinsurance of short-duration contracts， 的意义是上述的哪一条？为什么？
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