Lists of premiums and claims prepared monthly or quarterly by cedants or coverholders for reinsurers or underwriters to advise them of risks accepted and claims incurred under treaties or binding authorities. Bordereaux are not always required in reinsurance treaties.
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A list of premiums payable and claims paid or due which is prepared by a coverholder for a managing agent or by a reassured for its reinsurer. Bordereaux are commonly produced on a monthly or quarterly basis. They breakdown block premium payments that are made to underwriters and detail claim payments made on behalf of or due from underwriters.

a method of claims reserving for general insurance, similar to chain ladder technique, which involves setting an initial expected loss for the class of business.

Employees who are lent or hired out by their general employer to other employers for specific purposes. There is a presumption that the general employer will remain liable for the torts of that servant while hired or lent to the special employer unless the general employer can show that control has passed to the special employer (Mersey Docks & Harbour Board v. Coggins & Griffiths (1947). Condition 8 of the Contractors Plant-hire Association’s Conditions (CPA) makes the hirer responsible for all claims from the operation of plant by the driver/operator who is supplied with it.