Ohio Rev. Code § 3901.61: Credit for reinsurance ceded definitions.

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.