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En tal sentido, una serie de modificaciones se incorporan a la redacción del mismo con el
fin de adecuarla al nuevo Código Civil y Comercial de la Nación, se efectúan precisiones
en la normativa dictada y se realizan aclaraciones respecto de algunos conceptos a efectos
de evitar distintas interpretaciones por parte de las entidades sujetas a control de la SSN.
Así, por ejemplo, se define el alcance de los contratos de reaseguro que pueden celebrar las
aseguradoras con reaseguradoras admitidas en su totalidad y, a su vez, en el contexto de
todas las modificaciones realizadas, se adecúan las obligaciones de los auditores y actuarios
externos.
In light of the changes introduces last year to the Reinsurance Regime, the
Superintendencia de Seguros de la Nación (“SSN”) made a reorganization of the
reinsurance regulations through the enactment of Resolution 576/2018 (the “Resolution”).
These changes are included in the General Rules of the Insurance Activity (“GRIA”), in
order to generate a more cohesive and superior text.
In this regard, a series of amendments are included into the drafting of the GRIA in order to
adapt it to the new Civil and Commercial Code of the Nation. Precisions are made in the
issued regulations and clarifications regarding some concepts are done in order to avoid
different interpretations by the entities controlled by the SSN.
Therefore, for instance, the scope of the reinsurance contracts that the insurers can hold
with all admitted reinsurers is defined and, likewise, in the context of all the modifications
made, the obligations of external auditors and actuaries are adjusted.
It should be noted that Article 2 of this Resolution states that the retrocessions calculation
must be made over retrocession premiums by proportional contracts (whether they are
automatic or optional), net of Management Costs by the Retrocessionaire and that no
deduction is allowed from the Technical Commitments section from premiums of
retrocessions from excess loss or any other type of non-proportional contract.