This is the value of net claims incurred but not reported (IBNR)/incurred but not enough reported (IBNER) included in the outstanding claims provision as at the relevant date.For the purposes of this item, the IBNR/IBNER must be reported:     - as the balance outstanding at the relevant date;     - inflated and undiscounted;     - net of reinsurance recoveries;     - net of non-reinsurance recoveries;     - excluding claims handling expenses; and      - as the central estimate only (i.e. do not include a risk margin).