As used in sections 3901.61 to 3901.65 of te Revised Code:(A) "Assuming insurer" means an insurance company that accepts all or part of the risk underwritten by a ceding insurer.(B) "Ceding insurer" means an insurance company that transfers all or part of the risk it underwrites to an assuming insurer.
Credit for reinsurance ceded definitions
Ohio Rev. Code Ann. § 3901.61, under Chapter 3901 | Superintendent Of Insurance.
Ohio Rev. Code Ann. § 3901.61