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【多选题】
关于保险混合合同,下列说法正确的是( )。A.
保险混合合同是指既包括保险风险又包括非保险风险的合同
B.
保险风险部分和其他风险部分能够区分，并且能够单独计量的，应当将保险风险部分和其他风险部分进行分拆。保险风险部分，确定为保险合同 ; 其他风险部分，不确定为保险合同
C.
保险风险部分和其他风险部分不能够区分，或者虽能够区分但不能够单独计量的，如果保险风险重大，应当将整个合同确定为保险合同 ; 如果保险风险不重大，不应当将整个合同确定为保险合同
D.
确定为保险合同的，应当按照《企业会计准则第 25 号—原保险合同》、《企业会计准则第 26 号—再保险合同》等进行处理
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