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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 113
 -Paragraph 27
 -Subparagraph a, b

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payable to reinsurers during the period pursuant to terms of reinsurance arrangements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 17
 -Article 12

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 113
 -Paragraph 27
 -Subparagraph a, b

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 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 17
 -Article 12

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 113
 -Paragraph 27
 -Subparagraph a, b

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after subtracting any amounts ceded to another insurer and adding premiums assumed from other insurers.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 04
 -Paragraph 1
 -Article 7

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 113
 -Paragraph 27
 -Subparagraph a, b

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 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 04
 -Paragraph 5
 -Article 7

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