It can also provide coverage for claims that may be excluded by the primary policies.

While such supporting documentation is neither common nor required, tax experts say it makes sense to provide it for unusual claims, including large charitable contributions.

Some D & O policies, Mr. Meskin said, do not provide board members with coverage for contractual claims made by third parties.

The accord provided $4.7 million for individual claims, $1.2 million to cover legal fees and up to $150,000 to carry out and monitor the agreement.

Some treaties provide specific procedures for claims of violation of the Convention, for example the inter-State complaint mechanism found in various human rights conventions.

Separation agreements can provide for claims against an estate by a separated or divorced partner, Mr. Midonick said.

A basis under which reinsurance is provided for claims arising from policies commencing during the period to which the reinsurance relates.

They are currently only required to provide receipts for claims of more than £25.

Scandinavian Airlines Systems, said it would ask the Swedish, Danish and Norwegian governments to provide cover of $1.7 billion for individual claims.

Similar transitional measures are now provided for claims referring to children's development and health.