Quick Liquidity Ratio

Quick assets divided by net liabilities plus ceded reinsurance balances payable. Quick assets are defined as the sum of cash, unaffiliated short-term investments, unaffiliated bonds maturing within one year, government bonds maturing within five years and 80% of the unaffiliated common stocks. These assets can be quickly converted into cash in the case of an emergency.

Quid Pro Quo

“This for that.” Used in Employee’s compensation to describe the rights and responsibilities exchanged between employers and employees.
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A general legal term which, translated from the Latin, means “one thing for another.” When used in an insurance contract, it can refer to the items of value that must be traded for the contract to be valid.

Quinquennial military service determination and adjustments

Estimates made once every 5 years of the costs arising from the granting of deemed wage credits for military service before 1957; annual reimbursements were made from the general fund of the U.S. Treasury to the health insurance (HI) trust fund for these costs. The Social Security Amendments of 1983 provided for (1) a lump-sum transfer in 1983 for (a) the costs arising from the pre-1957 wage credits and (b) amounts equivalent to the HI taxes that would have been paid on the deemed wage credits for military service for 1966 through 1983, inclusive, if such credits had been counted as covered earnings; (2) quinquennial adjustments to the pre-1957 portion of the 1983 lump-sum transfer; (3) general fund transfers equivalent to HI taxes on military deemed wage credits for 1984 and later, to be credited to the fund on July 1 of each year; and (4) adjustments as deemed necessary to any previously transferred amounts representing HI taxes on military deemed wage credits.

Quota share

in the insurance industry generally, a form of proportional reinsurance indemnifying the ceding company against a fixed percentage of each risk; in Lloyd’s, a contract under which a member makes arrangements for another person to take over their rights or liabilities from syndicate participations, usually as a means to exit the market.

Quota Share Reinsurance

A form of pro rata reinsurance (or proportional reinsurance) indemnifying the ceding company for an established percentage of loss on each risk covered in the contract in consideration of the same percentage of the premium paid to the ceding company. This may also be known as “first dollar ground up” reinsurance although it can be used for “Excess” original business such as original Umbrella or Excess policies.
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A type of pro rata or proportional reinsurance agreement under which the insurer and reinsurer agree to share a predetermined portion of all insurance, premium, and losses. The primary insurer’s retention in a quota share agreement is expressed as a percentage of the amount insured.

Quota share reinsurance (QSR)

Basic form of proportional reinsurance. Allocates risk, losses and loss adjustment expenses between the cedant and the reinsurer on a fixed percentage basis defined in terms of the policy limit and subject to an allowance for the cedant’s expenses. QSRs boost the cedant’s capacity and reduce the volatility of earnings.