In most cases it is expected that the conditions set out at GIM6610 will be satisfied. If they are not, the alternative rule is the relatively simple and straightforward one that the liabilities representing unpaid claims are to be computed as the undiscounted best estimate of the future cash flows in respect of the claims outstanding, and this is further clarified as referring to the mean of their distribution. This is a technical description of the best estimate, but in practice the manner in which it is arrived at will be accepted unless there is good reason to question it with the aid of the Government Actuary.

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