Non-life insurance claims


Dernière mise à jour le :13/09/2021


Non-life insurance claims (D72) are the claims due under contracts in respect of non-life insurance, that is, the amounts which insurance enterprises are obliged to pay in settlement of injuries or damage suffered by persons or goods (including fixed capital goods).

This heading is split into two categories:

(a) non-life direct insurance claims (D721);

(b) non-life reinsurance claims (D722).

The settlement of a non-life insurance claims is treated as a transfer to the claimant. Such pay­ments are treated as current transfers, even when large sums may be involved as a result of the acci­dental destruction of a fixed asset or serious per­sonal injury to an individual. Exceptionally large claims, e.g. in the wake of a dis­aster, may be treated not as current transfers but as capital transfers.

Non-life insurance claims are recorded at the time the accident or other event insured against occurs. An exception is made in cases where the possibility of making a claim is recognized only long after the event has happened (for example asbestos)

Non-life insurance claims does not include pay­ments which constitute social benefits.