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並前往https://viewpoint.pwc.com/content/pwc-madison/ditaroot/us/en/pwc/accounting_guides/insurance-contracts/Insurance-Contracts/Chapter-8--Short-duration-reinsurance/8_8-Multiple-year-retrospectively-rated-reinsurance-contracts-/8_8_1-Scope-for-retrospectively-rated-reinsurance-contracts-accounting/8_8_1_1-Classification-of-retrospectively-rated-reinsurance-contracts.html

8.8.1.1 Classification of retrospectively rated reinsurance ...

Short-duration considers the length of the underlying covered insurance contracts and the length of the reinsurance contract itself.

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