bordereau

  • A memorandum containing summary information concerning documents that accompany it. It is used extensively in passing reinsurance from one company to another under a reinsurance agreement.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).