4.112 Definition:
Non-life insurance claims (D.72) represent 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).
4.113
Non-life insurance claims do not include payments which constitute social
benefits.
4.114
As the service charges on non-life insurance are calculated by subtracting
claims due from the combined value of the premiums earned and premium supplements,
it follows that the total claims due must equal the net non-life premiums
receivable by an insurance enterprise during the same accounting period. This
underlines the fact that the essential function of non-life insurance is to
redistribute resources.
The settlement of a non-life insurance claim is treated as a transfer to the
claimant. Such payments are always 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. The amounts received by
claimants are usually not committed for any particular purpose and goods or assets
which have been damaged or destroyed need not necessarily be repaired or replaced.
Some claims arise because of damage or injuries that the policy holders cause
to the property or persons of third parties. In these cases, valid claims are
recorded as being payable directly by the insurance enterprise to the injured
parties and not indirectly via the policy holder.
4.115
Time of recording: Non-life insurance claims are recorded at the time the
accident or other event insured against occurs.
4.116
In the system of accounts, they are recorded: