If the annuity payments are not sensitive to expense shock and only loss adjustment expenses related to these annuity payments are then shoud only casflows related to loss adjustment expenses be reported as liabilities before and after expense shock? Example: BE of Annuity A is the sum of annuity payments and loss adjustment expenses 1,05Meur= 1,0 (annuity payments) + 0,05 (loss adjustment expenses) and after the expense shock BE of that Annuity A is 1,1 = 1,0 (annuity payments, no change) + 0,1 (loss adjustment expenses, increased). Should we report as liabilities sensitive to shock 1,05 (before) and 1,1 (after) or 0,05 (before) and 0,1 (after)?