<?xml version='1.0' encoding='utf-8'?>
<section article="gin" article_name="Insurance" number="5-903" title_number="5" title_name="Assets, Liabilities, Reserves, and Investments of Insurers" subtitle_number="9" subtitle_name="Reinsurance">
  <text>Credit for reinsurance shall be allowed a domestic ceding insurer as either an asset or a reduction from liability on account of reinsurance ceded if the reinsurer meets the requirements of this subtitle.</text>
</section>
