This is the balancing item in the list in which it is used, and includes items of revenue and expense that are not included elsewhere. This is comprised of, deferred revenue items not included elsewhere, which are any unearned revenues that represent income used to meet the costs of future claims that will arise under current general insurance contracts that have been deferred in accordance with the relevant accounting standards. This includes deferred reinsurance exchange commission and unearned commission revenue; deferred levies and charges as determined in accordance with the relevant accounting standards; and deferred expenses not included elsewhere, which are any capitalised costs relating to the unearned portion of premium revenue (net of any write-downs resulting from the liability adequacy test), or relating to the deferred portion of existing outwards reinsurance arrangements (for deferred outwards reinsurance expenses), that have been deferred and recognised in accordance with the relevant accounting standards.