The action of a ceding company taking back from a reinsurer insurance previously ceded.
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The process by which the cedant recovers the liabilities transferred to a reinsurer.

Measures a company’s dependence upon its reinsurers and the potential exposures to adjustments on such reinsurance. Its determined from the total coded reinsurance recoverable due for paid losses, unpaid losses, losses incurred by not reported (IBNR), unearned premiums and commissions less funds held from reinsurers expressed as a percent of policyholder surplus.