This is the value, as at the relevant date, of reinsurance recoverables in relation to reinsurance contracts for both paid and outstanding claims against the reporting entity.  For the purposes of this item, exclude amounts under reinsurance contracts that do not meet the reinsurance documentation test or governing law requirements under relevant prudential standards.Reinsurance recoverables are any amounts due to the reporting entity from a reinsurer that arise from the recognition of Outstanding Claims Liabilities in accordance with capital and prudential standards.