1FASB.STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 113 Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts. http://www.iasb.co.uk.
2IASB. International Financial Reporting Standards 4: Insurance Contract 3. NAIC.SSAP No. 61 Life,Deposit-Type and Accident and Health Reinsurance.