This is the value of provisions for impairment, as at the relevant date, in relation to any asset recognised by the reporting party that relates to reinsurance, other than those relating to:                                                                                                                                                    - Reinsurance recoverables, being any amounts due to the reporting party under a reinsurance arrangement that arise from the recognition of Outstanding Claims Liabilities in accordance with capital and prudential standards; or                                                                                                                                                    - Deferred Reinsurance Expense, as determined in accordance with accounting standards.