Reinsurance treaty under which the reinsurer participates in a cedant's total, precisely defined insurance portfolio. This is in contrast to facultative reinsurance.
Obligatory reinsurance (also: treaty reinsurance)
Other securities, available-for-sale
Securities that are not classified as "trading" or "held-to-maturity"; these securities can be disposed of at any time and are reported at their market value at the balance sheet date. Changes in market value do not affect the statement of income.
Other securities, held-to-maturity
Investments in debt securities intended to be held to maturity. They are measured at amortised cost.
Other securities, trading
Securities that are held principally for short-term trading purposes. They are measured at their market value at the balance sheet date.