1576

Let us suppose speaking about reporting EY 2017. As per your instructionThis template shall be filled by the insurance and reinsurance undertaking which is transferring underwriting risk to the reinsurers through a reinsurance treaty whose period of validity includes or overlaps the next reporting year and are known when filling the template. The report should contain cessions whose period of validity includes or overlaps year 2018. If there is the cession (C2017) with inception date 15/04/2017, expiry date 14/04/2018 that has a set of condition “X” and the renewal of the cession C2017 (C2018) with inception date 15/04/2018,  expiry date 14/04/2019 that has a set of condition “Y”, which cession has to be reported ? C2017, C2018 or both of them ?