The calculation of the capital requirements for mortality risk in accordance with Article 137(2) of Commission Delegated Regulation (EU) 2015/35 should reflect the new value of the best estimate after the mortality shock as determined in accordance with the relevant provisions in Title I Chapter VI Sections 1 and 2 of the Solvency II Directive.

Whether the part of the projected cash flows in the best estimate calculation that reflects the incurred but not reported and reported but not settled claims is altered by the mortality shock or not depends on the specificities of the insurance contract.

The same reasoning applies for the longevity and disability-morbidity risk sub-modules.