In XLayers, the Financial Account are structures or deposits of reporting balances defined by the following main coordinates:

• Ceding Company
• Reinsurer
• Broker
• Type of Financial Account
• Account description

Financial Accounts typically define the relationship between the Ceding Company and the Participant which can be intermediated or not; the type also allows for multiple Financial Accounts with the same coordinates as business partners (e.g. a Life and Non-Life Financial Account).
Another example could be the following: Financial Account Ceding Company X- Swiss Re with Non-Life type AON.