English to Portuguese Bus/Financial Accounting

Ceded share of technical provisions. The share of technical provisions for business ceded by us is determined from the respective technical provisions in accordance with the terms of the reinsurance agree¬ments, cf. the notes on equity and liabilities item C. Appropriate allowance is made for the credit risk.
The technical provisions are shown as gross figures in the balance sheet, i.e. before deduction of the ceded share; cf. the explanatory remarks on assets item D. The ceded share is calculated and accounted for on the basis of the individual reinsurance agree¬ments.

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