A deposit asset or liability is recognized based on the premium paid or received less any explicitly identified premiums
or fees to be retained by the ceding company. Interest on deposits is accounted for using the effective interest rate
method. Future cash flows are estimated to calculate the effective yield, and revenue and expense are recorded as
interest income or expense. Reinsurance deposit assets or liabilities also include funds deposited or held by the Group,
under assumed or ceded reinsurance contracts, respectively, when funds are retained by the reinsured under the
terms of the contract.