Back to back can be defined as a rule of construction by which in appropriate circumstances the wording of the reinsurance agreement is to be construed in the same way as the wording of the underlying policy. The discussion on whether or not two contracts are back to back is always interconnected with the contract wording. That way, the most suitable way to discuss the back to back principle is to discuss firstly the full reinsurance clause, incorporation, and then back to back principle conditions, scope, and limits. Back to back overlaps incorporation. If two contracts are rendered back to back, one contract incorporates terms of other one, and the incorporated terms in the reinsurance contract will hold the same meaning as in the underlying policy. Some clauses that can have their meaning altered by back to back presumption are follow the settlements, follow the fortunes, claims control and claims cooperation.