This is the value of insurance claims expense recognised during the relevant period, gross of any associated insurance recoveries. This item is to be determined in accordance with relevant accounting standards.This item is calculated as the sum of paid claims and the movement in outstanding claims liabilities over the relevant period. 

For the purpose of Discretionary Mutual Fund (DMF) reporting, this is the value of gross claims expense. Gross claims expense represents 'claim payments made in the current year' plus 'Outstanding Claims Liability (OCL) at the end of the year' less 'OCL at the beginning of the year'.