Sainmhíniú "portion of an insurance company’s losses from claims that can be recovered from reinsurance companies including the amount owed to the insurer by the reinsurer for claims and claims-related expenses, the amount owed for estimated losses that have occurred and been reported, the amount of incurred but not reported (IBNR)1 losses, and the amount of unearned premiums paid to the reinsurer 1 incurred but not reported (IBNR) [ IATE:3563294 ]" Tagairt """reinsurance recoverables"", (I)INVESTOPEDIA>Dictionary, http://www.investopedia.com/terms/r/reinsurance-recoverables.asp[21.01.2016]"
Sainmhíniú montant déclaré en tant qu'actif d'un assureur à la fin d'un exercice au titre d'un montant à recouvrer d'un réassureur pour des primes non acquises ou des sinistres non réglés Tagairt "COM-FR, d'après:- Loi sur le revenu du Canada et Règlement annotés 2007, Publications CCH (2007) [7.1.2016]- Site de la Banque nationale du Canada > Rapport annuel 2006, https://www.bnc.ca/content/dam/bnc/fr/files/a-propos-de-nous/relation-investisseurs/bncpdf/f-ri-bnc-ra06.pdf [7.1.2016]"
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