This is a combination of two separate concepts: (1) Reinsurance [Text Block]: "The entire disclosure pertaining to the existence, magnitude and information about insurance that has been ceded to or assumed from another insurance company, including the methodologies and assumptions used in determining record amounts." (2) Loans, Notes Trade and Other Receivables Disclosure [Text Block]: "The entire disclosure for claims held for amount due an entity excluding financing receivables, notes receivable, loans receivable. Includes disclosures for allowance for credit losses."

No definition available.

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