contracte de reassegurança
Terminologia comptable de les NIIF
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ca
contracte de reassegurança
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es
contrato de reaseguro
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fr
traité de réassurance
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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.