Bordereaux (or Bordereau) is a term deriving from the French. It is sometimes translated into Italian as Borderò despite being little used. In Reinsurance, it is typically a report prepared by an Insurance company for a Reinsurance company detailing either the assets that are covered in part by the Reinsurance firm (contractual conditions) or the actual claims that have be made for damage to property protected by an Agreement between the two Companies.