contracte de reassegurança

Terminologia comptable de les NIIF

• ca
  contracte de reassegurança
• es
  contrato de reaseguro
• fr
  traité de réassurance
• en
  reinsurance contract
• norma IFRS4
• An insurance contract issued by one insurer (the reinsurer) to compensate another insurer (the cedant) for losses on one or more contracts issued by the cedant.