Deposits on assumed and ceded reinsurance business

A claim by the reinsuring company against the ceding company for deposits that it retains. When business is assumed, the reinsurer's share of premiums and claims are retained as security by the ceding insurance company. The deposits on ceded reinsurance item is analogous.

Derivative financial instruments (derivatives)

Financial contracts whose value depends on the price of an underlying asset. Derivatives can be classified systematically according to the nature of the underlying asset (interest rates, share prices, currency rates, or commodity prices). Options, futures, forwards and swaps are important examples of derivative financial instruments.

Direct business

Insurance business where an immediate legal relationship exists between the insurer and policyholder.

Directors' Dealings

Directors’ Dealings are proprietary trading activities with financial instruments of an issuer by managers as well as by persons closely related to them.

Dividend yield

The dividend yield is an important ratio for evaluating a stock. It shows the ratio between the distribution of funds and the price of the stock, expressed in percent. It is calculated by dividing the dividend by the price of the share.