The LOG for this information indicate that this form shows the distribution, in predefined brackets, of claims incurred during the reporting year. Claims incurred is also defined in the logs as sum of claims paid and gross RBNS.

My understanding as stipulated in the logs is that the information to be reported in this form should be the sum of claims paid during the reporting year plus RBNS at the end of the reporting year and this is allocated to the respective underwriting/accident year and the respective predefined brackets.

Could you please confirm whether the above interpretation is correct or which of the below interpretation is correct:
- Sum of paid claims during the reporting year plus RBNS at the end of the reporting period.
- Sum of cumulative paid claims plus RBNS at the end of the reporting period.
- Sum of paid claims during the reporting year plus movement in RBNS during the year (Similar to GAAP)
- Sum of cumulative claims paid plus movement in RBNS during the year

If none of the above, what is the correct interpretation?