recoverable

(accounting) Amounts of reinsurance coverage that are due from a reinsurer.

Japanese Meaning

再保険契約に基づき、再保険会社から受け取るべき再保険金額（会計上の回収対象額）

The recoverable on the balance sheet represents amounts of reinsurance coverage due from the reinsurer.

貸借対照表上の再保険債権は、被保障された損害に対して再保険会社から支払われるべき金額を示します。

Sense（1）

(accounting) Amounts of reinsurance coverage that are due from a reinsurer.

recoverables

（ plural ）