Under Article 28 the 2015/35, such a settled but as-of-yet unpaid inwards claim would appear to be a future cashflow that should be included within the technical provisions. We note that under the international accounting standard IFRS 17, such a claim would be included within (the equivalent of) the technical provisions. However, Q&A 1853 considered a similar question but for reinsurance recoveries and stated: "As long as the claim between the policyholder and insurance undertaking (original claim) has not been settled, the claim is part of the technical provision...after the claim has been settled between policyholder and insurance undertaking, the claim is no more included in the technical provisions in the liabilities side and a correspondent movement in the “Reinsurance recoverables" should be done. At this point, the possible claim from cedent toward the reinsurer is moved from 'reinsurance recoverable' to 'reinsurance receivable'." This would imply that gross claims should only be included within the technical provisions if the claim is not yet settled. Upon settlement, any unpaid amounts should move from the technical provisions to the insurance payables.

Please see Q&A 2582 for the answer.