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From The Glossary »

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Bordereau:

The term ‘bordereau’ (plural – bordereaux) is used generally to designate detailed listings of risks insured or premiums and losses. Bordereaux are prepared by insurance brokers or insurers for submission to interested parties including other brokers, insurers and reinsures. When used in reinsurance, it is a schedule listing items reinsured, prepared by the ceding company and submitted to the reinsurer. A premium bordereau is a monthly account ...
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