This is the value, for the duration of the relevant period, of revenue from reinsurance recoveries in respect of insurance claims. This item is to be determined in accordance with relevant accounting standards. 

For the purpose of Discretionary Mutual Fund (DMF) reporting, this is the value of insurance recoveries revenue for the financial year. This will include recoveries received or receivable associated with the claims expens. Include amounts that the DMF has recovered or is entitled to recover from insurance on claims expense during the financial year.