Should reserves relating to claims incurred (e.g. Incurred But Not Reported and Reported But Not Settled etc.) be included in the calculation of the mortality SCR stress?
(a) where an explicit qx is used in the calculation?
(b) where an implicit qx is used in the calculation?

Does the "instantaneous" permanent increase apply to deaths that have already happened, but where uncertainty remains? And is there examples of any specificities of the insurance contract that would be an exception
 to this?