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 disability-morbidity SCR stress?

i.e. can you confirm that the increase in inceptions "in the following 12 months" does not apply to inceptions 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?