A ceding insurer or reinsurer. See Cede. A ceding insurer is an insurer that underwrites and issues an original, primary policy to an insured and contractually transfers (cedes) a portion of the risk to a reinsurer. A ceding reinsurer is a reinsurer that transfers (cedes) a portion of the underlying reinsurance to a retrocessionnaire.
***
A syndicate or company that transfers a risk exposure under a reinsurance contract.
***
UK: the company which cedes the business covered by a reinsurance contract.
***
REINSURANCE: This is another way to refer to the reinsured or ceding insurer.