This is a balancing item calculated as A - (B+C), where:     A = outstanding claims liability (OCL) - Total consolidated Level 2     B = outstanding claims liability (OCL) - Total direct business partially consolidated     C = outstanding claims liability (OCL) - Total reinsurance business partially consolidatedFor the purposes of this item OCL is reported as at the relevant date as determined in accordance with relevant prudential standards.OCL relates to all claims incurred prior to the valuation date, whether or not they have been reported to the insurer. The value of the OCL must include an amount in respect of the expenses that the insurer expects to incur in settling these claims. The value of OCL must not include any Government charges directly imposed on the insurer such as levies, duties and taxes, but must be gross of input tax credit recoveries.The OCL will be measured as the present value of the future expected payments, i.e. discounted for future investment income, plus a risk margin determined in accordance with relevant prudential standards.