(1) El asegurador internacional podrá reasegurar sus riesgos, o cualquier parte de los mismos, con cualquier asegurador a otra persona, mediante contrato o transacción con la cual se transfiera el riesgo o se protege contra éste, y en tal caso dicho contrato se contabilizará como una deducción del pasivo, conforme a lo dispuesto en el Artículo 5.060 de este Código.
(2) La sec. 413 de este título será aplicable al asegurador internacional.
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