问题：
[单选题]再保险合同又称分保合同它是约定再保险关系双方的权利和义务的协议再保险合同的当事人是（）。
A、分出公司和分保经纪人
B、原保险人和投保人
C、分出公司和接受公司
D、接受公司和投保人
参考答案：
C
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