Non-life-insurance technical account: item I(1)(b)
Life-assurance technical account: item II(1)(b)
Outward reinsurance premiums
Outward reinsurance premiums shall comprise all premiums paid or payable in respect of outward reinsurance contracts entered into by an insurance undertaking. Portfolio entries payable on the conclusion or amendment of outward reinsurance contracts shall be added; portfolio withdrawals receivable must be deducted.