The purpose of this article is to present a description of the relevant actuarial methods for calculating the reinsurers' share of insurance technical reserves in non-life insurance and to address insurance reserves through the International Financial Reporting Standards. Reinsurers' share should be calculated and reported separately for each type of technical reserves. They are determined depending on the type of reinsurance (proportional or non-proportional, facultative or mandatory etc.), the terms and conditions of the reinsurance contract.