CHAPTER NO: - 1

INTRODUCTION
Human life is subject to risks of death and disability due to natural and accidental causes.
When human life is lost or a person is disabled permanently or temporarily, there is loss of
income to the household.

The Indian life insurance industry has its own origin and history, since its inception. It has
passed through many obstacles, hindrances to attain the present status. Insurance owes its
existence to 17th century England. In fact, it took shape in 1688 at a rather interesting place
called Lloyd's Coffee House in London, where merchants, ship-owners and underwriters met
to discuss and transact business. The first stock companies to get into the business of
insurance were chartered in England in 1720. The year 1735 saw the birth of the first
insurance company in the American colonies in Charleston. In 1759, the Presbyterian Synod
of Philadelphia sponsored the first life insurance corporation in America for the benefit of
ministers and their dependents.

Life insurance in its modern form came to India from England in 1818 with the formation of
Oriental Life Insurance Company (OLIC) in Kolkata mainly by Europeans to help widows of
their kin. Later, due to persuasion by one of its directors (Shri Babu Muttyal Seal), Indians
were also covered by the company. However, it was after 1840 that life insurance really took
off in a big way. By1868, 285 companies were doing business of insurance in India. Earlier
these companies were governed by Indian company Act 1866. By 1870, 174 companies
ceased to exist, when British Parliament enacted Insurance Act 1870. These companies
however, insured European lives. Those Indians who were offered insurance cover were
treated as sub-standard lives and were accepted with an extra premium of 15% to 20%. By
the end of the 18th century, Lloyd's had brewed enough business to become one of the first
modern insurance company

What is Life Insurance?

Life insurance is an arrangement wherein you (the policyholder) purchase in financial

protection (insurance policy) from the insurer (insurance company) by paying the insurer
small amounts (premium) at regular intervals.
This ‘protection’ is in the form of a pre-agreed amount that we’ll call ‘life cover’ or ‘sum
assured’. This protection kicks in either after a certain amount of time (i.e. maturity period) or
if something untoward happens to you during a set period.

By investing in a life insurance plan today, you are securing your family’s tomorrow. Plus,
life insurance plans are affordable, which means you are preparing for life’s contingencies
without disturbing your current financial goals. In this way, you can rest assured that your
loved ones can continue to maintain the lifestyle you have worked so hard to give them, no
matter what.

Life is all about the little moments that we enjoy with our loved ones. But these moments can
be interrupted with an unforeseen event, leaving your family high and dry. That’s why,
getting a life insurance is the first step towards creating a safe and secure future for your
loved ones.

What is insurance claim management?

An insurance claim is a formal request by a policyholder to an insurance company for

coverage or compensation for a covered loss or policy event. The insurance company
validates the claim and, once approved, issues payment to the insured or an approved
interested party on behalf of the insured.

Meaning of claim:-

In field of insurance, claim is the right exercised by the assured from a contract of insurance.
It is the return promise against the premiums paid to the insurer. The claim may be made
either on maturity of the policy or in case of death of assured, or on voluntary surrender of
policy.

Definition:-

1. According to Federation of Insurance Institutes of India, Mumbai, “A

claim on the policy is the demand for performance of the promise made
by the insurer at the time of making the contract”
2. In the words of Angell, “The term ‘Claim’ may for all the payments made
by the company either against any loss, or on maturity or on voluntary
surrender of policy.”
Importance of life insurance:-

In 1912, the Life Insurance Companies Act and the Provident Fund Act were passed to
regulate the insurance business. The Life Insurance Companies Act, 1912 made it
compulsory that premium-rate tables and periodical valuation of companies be certified by an
actuary. However, the disparity and discrimination between Indian and foreign companies
continued. The Insurance Act 1938 was the first legislation enacted to regulate the conduct of
insurance companies in India. This Act, as amended from time to time continues to be in
force. The Controller of Insurance was appointed by the Government under the provisions of
the Insurance Act.

b) Nationalisation of life insurance: Life insurance business was nationalised on 1st

September 1956 and the Life Insurance Corporation of India (LIC) was formed. There were
170 companies and 75 provident fund societies doing life insurance business in India at that
time. From 1956 to 1999, the LIC held exclusive rights to do life insurance business in India.

c) Nationalisation of non-life insurance: With the enactment of General Insurance

Business Nationalisation Act (GIBNA) in 1972, the non-life insurance business was also
nationalised and the General Insurance Corporation of India (GIC) and its four subsidiaries
were set up. At that point of time, 106 insurers in India doing non-life insurance business
were amalgamated with the formation of four subsidiaries of the GIC of India.

d) Malhotra Committee and IRDAI: In 1993, the Malhotra Committee was setup to
explore and recommend changes for development of the industry including the reintroduction
of an element of competition. The Committee submitted its report in 1994.In 1997 the
Insurance Regulatory Authority (IRA) was established. The passing of the Insurance
Regulatory& Development Act, 1999(IRDAI) led to the formation of Insurance Regulatory
and Development Authority of India (IRDAI) in April 2000 as a statutory regulatory body
both for life, non-life and health insurance industry. IRDA has been subsequently renamed as
IRDAI in 2014. Amending the Insurance Act in 2015, certain stipulations have been added
governing the definition and formation of insurance companies in India. An Indian Insurance
company includes a company „in which the aggregate holdings of equity shares by foreign
investors, including portfolio investors, do not exceed forty-nine percent of the paid up equity
capital of such Indian insurance company, which is Indian owned and controlled, in such
manner as may be prescribed‟. Amendment to the Insurance Act also stipulates about foreign
companies in India, A foreign insurance company can engage in reinsurance through a branch
established in India. The term "reinsurance" means the „insurance of part of one insurer's risk
by another insurer who accepts the risk for a mutually acceptable premium‟

5. Life insurance industry today: - currently, there are 24 life insurance companies
operating in India as detailed hereunder:

a) Life Insurance Corporation (LIC) of India is a public sector company

b) There are 23 life insurance companies in the private sector

c) The postal department, under the Government of India, also transacts life insurance
business via Postal Life Insurance, but is exempt from the purview of the regulator.
 CHAPTER NO: - 3

TYPES OF LIFE INSURANCE

The claims department is one of the key departments in an insurance company. The claims
department has the following functions lo perform:

« To provide the customers of insurance and reinsurance companies with high quality of
service. This role gives a long-term edge to the company and hence is referred to as the
strategic role.

« To monitor the claims and see that whether the benefits of insurance exceed the costs of
claims. This role is referred to as the cost- monitoring role of the claims department.

• To see that the expectations of the customers are met with regard to speed, manner
and efficiency of the service. This is called the customer service role of the claims
department.

• To meet the standard of service, to keep up to the customer's expectations and still
operate within the budget. This is the managerial role of the claims department.

Both the quality of the service and cost of claims is the responsibility of the claims
department. The department has to look after the proper mix of the two. The cost of claims
must not exceed a given level in trying to render a very good service to the customer. So the
claims department should work with due diligence to balance the two parameters. The
estimation of future liabilities is just as important as control over the claim payments. As the
claims department is in direct touch with the customer. it has to ensure the quality of service.

The claims department has the sole responsibility of managing claims. Claims management
by far is the most complex issue in an insurance company. The people in lhe claim
department should have good interpersonal skills. If they are not able to irk in harmony the
customers will not receive quality service. There should be sufficient number of people as
managers so as to simplify job and proper human resource systems in place so that such
persons are recruited whose philosophy goes with the mission and vision of the organization.
It has become imperative for the claims department to provide quality service to the
customers so that the corporate goals are achieved. The department, in effect, acts as an
interface between the customer service quality and insurance company’s objectives. It has to
be given the proper weight age and motivation so that the business as a whole function well.
Understanding the requirements for various life insurance benefits (claims) is important for
the customers. The overriding condition on claims is the payment of premiums i.e. claims are
only payable if premiums are paid up to date. There are various types of claims under life
policies. The general requirements for each of these claims are briefly explained below

Death Claims: This is a claim paid when then the person insured dies. For a death claim to
be paid the following basic conditions must be fulfilled.
« The policy document, original death certificate, a burial permit copy of the ID of the
deceased must be provided to the insurance company.

» A report from the doctor who treated the deceased must be presented to the insurance
company.

• Claim forms must be completed

• A report from lhe doctor who last treated the deceased person may be required.

« A police abstract report may be required where death occurs through an accident.

The documentation required for payment of death are easily available and claimants need to
immediately inform the insurance company where problems are encountered in securing the
documents. The documents are usually required so as to reduce on the possibility of paying
fraudulent claims or paying the wrong claimants. Many insurance companies will frequently
waive certain requirements under certain special circumstances.

Maturity Claims: A maturity claim is paid out mostly on endowment and education
insurance policies whose duration has expired. For example in an insurance policy with
duration of 15 years, the maturity value will be paid on the 15th anniversary after affecting
the policy. Payment of a maturity claim is a straightforward affair where the customer returns
the original policy document and signs a discharge form. The claim cheque is usually
released in a period of about two weeks once all required conditions are fulfilled.

Partial Maturity Claims: Most endowment and education policies provide for payment of
partial maturities after a given duration. The partial maturity

Is normally paid on set dates in the policy document. A typical education policy of 10 years
provides for payment of 20% of the sum insured after four years and every year thereafter
until the expiry of the policy. The life insurance company usually prepares partial maturity
cheques in an automated manner and the customer does not have to claim. The cheque is
either sent directly to the customer or the nearest branch office for ease of collection.

Surrender Value Claims: When a customer is unable to continue with the payment of
premiums due to unplanned events like retrenchment or dismissal he has the option of
encasing the policy to receive the surrender value so long as the policy has been in force for
more than 3 years. The procedure for lodging this type of claim is very simple and is similar
to the maturity claim whereby the customer returns the policy document and signs a
discharge form. The claim cheque is then paid to the customer within two weeks.

Policy Loans: This is strictly not a claim but a benefit given out by life companies for life
policies that have been in force for at least three years. To receive a policy loan directly from
a life company entails assigning the policy to the life company and receiving a loan cheque.
The insurance policy can also be assigned to a bank and the loan is then granted by the banks
and the policy document utilized as security for the loan Disability Claims: This will arise in
life policies where the customer purchases a personal accident policy rider as additional
benefit. Disability claims are payable subject to sufficient medical evidence being provided
as proof of disablement.

CHAPTER NO: - 4
 TAX BENEFITS OF LIFE INSURANCE
Insurance is a contract (in the form of a policy) between you and an insurance company,
whereby the company agrees to compensate you for any financial loss (es) arising from
specific insured events. In exchange for the financial protection extended to you, you agree to
pay a certain sum of money, known as premiums, to the insurance company. Insurance is the
best form of risk management, designed to hedge against the risk of uncertain loss.

There are various types of insurance one can choose from – life insurance, health insurance,
motor insurance, property insurance, business insurance, etc. Besides the financial protection
you derive from insurance, you can also claim tax benefits on the premiums that you pay.

Having a life insurance policy and health insurance policy in this day and age is a must. To
increase its appeal, the government has allowed tax deductions to be claimed on the
premiums that you pay on both types of policies.

Life Insurance - Tax Advantage

In a life insurance policy, the insurance company promises to pay a certain sum of money
(known as sum assured) to the nominee(s) of the insured individual should the individual pass
away during the policy period. If the individual outlives the policy period, some policies,
more specifically endowment, money back, whole life policies, pay out maturity benefits to
the insured individual.

• Section 80C: Premiums paid on a life insurance policy like endowment, whole life,
money back policies, term insurance policies and Unit Linked Insurance Plans – qualify for
tax deduction under Section 80C of the Income Tax Act, 1961. The maximum deduction that
can be claimed is Rs. 1, 50,000.

Tax deduction under Section 80C of the Income Tax Act, 1961, on life insurance can be
claimed for premiums paid toward insuring self, spouse, dependent children and any member
of Hindu Undivided Family. An important point to be noted is that if the policy is issued on
or prior to March 31, 2012, annual premium up to a maximum of 20% of the sum assured
becomes tax deductible. For insurance policies issued on or after April 1, 2012, annual
premium up to a maximum of 10% of the sum assured is tax deductible.
• Section 80CCC: Tax deduction under Section 80CCC of the Income Tax Act,
1961, can be claimed for amount paid towards any annuity plan of Life Insurance
Corporation of India or other insurance companies for the purpose of receiving pension. The
maximum deduction that can be claimed under this section is Rs. 1, 50,000.

• Section 10(10D): Section 10(10D) of Income Tax Act exempts you from paying
taxes on the amount that you receive from the life insurance provider. Under this section, the
amount of sum assured and bonus (if any) received on maturity or surrender of policy or on
death of the life assured are completely tax free in the hands of the receiver, subject to certain
conditions.

Health Insurance - Tax Advantage

In a health insurance policy, the insurance company will cover the cost of an insured
individual's medical and surgical expenses in the event the individual falls ill or gets injured.

• Section 80D: Tax deduction under Section 80D of the Income Tax Act, 1961, can
be claimed for premiums paid toward a health insurance policy. The total deductions that can
be claimed under Section 80D are as under:

MEMBERS INSURED TOTAL DEDUCTION

Self and family Rs. 25,000

Self and family + Parents Rs. 50,000 (Rs. 25,000 + Rs. 25,000)

Self and family + Parents (senior citizens) Rs. 75,000 (Rs. 25,000 + Rs. 50,000)

Self (senior citizen) and family + Parents (senior citizens) Rs. 1,00,000 (Rs. 50,000 + Rs.
50,000)

Note:

i) A tax deduction of up to Rs. 5,000 can be claimed for expenses borne on medical check-
ups or preventive health check-ups within the above limits.

ii) The tax deduction for senior citizens has been raised to Rs. 50,000 from Rs. 30,000 for FY
2018-19 (Announced in Budget 2018). Tax benefits under Section 80D can also be claimed
for premiums paid toward health insurance riders and critical illness insurance policies. It
must however, be noted that premiums paid for personal accident policies or personal
accident riders do not qualify for tax deduction under this section.
Conditions Associated with Claiming Tax Benefits on Life Insurance and Health Insurance
Policies

• Although you can make premium payments in cash for your health insurance policies,
you will however, not be able to avail tax benefits on it as the income tax rules disallow tax
deductions on premiums paid via the cash mode. It is thus recommended that you choose to
pay premiums through cheque, internet banking, draft or credit card to enjoy the tax
advantage on premium. Cash payments for preventive health check-ups are eligible for tax
deduction under Section 80D.

• To claim tax deduction under Section 80C, make sure that the premium paid during
the financial year does not exceed 10% of the sum assured. If it crosses this figure, it should
be noted that the benefits you can claim will be limited up to 10% of the sum assured. In case
of Section 10(10D), tax exemption is subject to premium not surpassing 10% of the sum
assured.

• Tax deductions under Section 80C and Section 80D can be claimed only for those
years that you have paid the premiums. In case you have opted for a single premium life
insurance policy, you can only claim tax benefits under Section 80C once - which will be the
year you pay the premiums.

CHAPTER NO:-5
 PROCESS OF CLAIM LIFE INSURANCE
Selection of a proper life insurance policy is a basic requirement of individual’s risk
management policy. At the same time proper claim settlement is also an important part of the
risk management system. A claim is the payment made by the insurer to the insured or
claimant on the occurrence of the event specified in the contract, in return for the premiums
paid for the insured. The easy and timely settlement of a valid claim is an important function
of an insurance company.

In this article we have discussed different types of life insurance claims the settlement
process of that.

A claim may arise in three basic conditions:

E Claimant should look about the following points before intimate a claim

• Whether the policy is in force?

• Whether the policyholder has performed his part? - The policy status with regard to
payment of premium, age admission, outstanding loan & interest if any, legal restrictions if
any.

• Whether insured event has taken place?

• What are the obligations assumed under the contract?

• Is there any assignment done under the policy?

• Whether all the premiums are paid?

Claim Settlement Process: Death Claim

Step One: Intimation of Claim

The claimant must submit the written intimation as soon as possible to enable the insurance
company to initiate the claim processing. The claim intimation should consist of basic
information such as policy number, name of the insured, date of death, cause of death, place
of death, name of the claimant etc. Claim intimation form can be availed from nearest branch
of the insurance company or/and by downloading it from the company website.

Step Two: Documentation

The claimant will be required to provide the following documents along with a claimant's
statement:

I. Certificate of Death

II. Proof of age of the life assured (if not already given)

III. Deeds of assignment / reassignments (if required)

IV. Policy document

V. Any other document as per requirement of the insurer

For early death Claim, (If the claim has accrued within three years from the beginning of the
policy), the following additional requirements may be called for:

I. Statement from the hospital if the deceased had been admitted to hospital

II. Certificate of medical attendant of the deceased giving details of his/her last illness

III. Certificate of cremation or burial to be given by a person of known character and

responsibility present at the cremation or burial of the body of the deceased

IV. Certificate by employer if the deceased was an employee

In special cases as per following the poof of death will be different from the standard
specification

• In case of an air crash the certificate from the airline authorities would be necessary
certifying that the assured was a passenger on the plane.

• In case of ship accident a certified extract from the logbook of the ship is required.

• In case of death from medical causes, the doctors’ certificate and/or treatment records
may be required.

• If the life assured had a death due to accident, murder, suicide or unknown cause the
police inquest report, panchanama, post mortem report, etc. would be required.

Step Three: Submission of required Documents for Claim Processing

For faster claim processing, it is essential that the claimant submits complete documentation
as early as possible.

Step Four: Settlement of Claim

As per the regulation 8 of the IRDA (Policy holder's Interest) Regulations, 2002, the insurer
is required to settle a claim within 30 days of receipt of all documents including clarification
sought by the insurer. If the claim requires further investigation, the insurer has to complete
its procedures within six months from receiving the written intimation of claim.

After receiving the required documents the company calculates the amount payable under the
policy. For this purpose, a form is filled in which the particulars of the policy, bonus,
nomination, assignment etc. should be entered by reference to the Policy Ledger Sheet. If a
loan exists under the policy, then the section dealing with loan is contacted to give the details
of outstanding loan and interest amount, which is deducted from the gross policy amount to
calculate net payable claim amount. Generally all claim payments would be made through the
electronic fund transfer.
Maturity & Survival Claims:

The payment by the insurer to the insured on the date of maturity is called maturity payment.
The amount payable at the time of the maturity includes a sum assured and bonus/incentives,
if any. The insurer sends in advance them intimation to the insured with a blank discharge
form for filling various details in it. It is to be returned to the office along with Original
Policy document, ID proof, Age proof if age is not already submitted, Assignment
/reassignment, if any and Copy of claimant’s Bank Passbook & Cancelled Cheque.
Settlement procedure for maturity claim is simple after receipt of completed and stamped
discharge form from the person entitled to the policy money along with policy documents,
claim amount will be paid by account payee cheque.

Regarding maturity claims certain points are to be remembered:

• If the life assured is reported to have died after the date of maturity but before the
receipt is discharged, the claim is to be treated as the maturity claim and paid to the legal
heirs. In this case death certificate and evidence of title is required.

• Where the assured is known to be mentally deranged, a certificate from the court of
law under the Indian Lunacy Act appointing a person to act as guardian to manage the
properties of the lunatic should be called.

For Survival Benefit claim, Policy bond and discharge voucher is required.

Rider Claims:

The life insurance policy can be attached with different riders like accidental rider, Critical
illness Rider, Hospital cash Rider, waiver of Premium Rider etc. For different Riders
different proceedings can be opted for claim settlement. In some cases the claim may proceed
as well as with the death Claim (Like Waiver of premium rider, accidental death Rider etc).
But in some other cases different documents can be required for along with the duly filled
Claim form & Policy Copy:
 CHAPTER NO: - 6

ROLE OF LIC IN INDIAN INSURANCE INDUSTRY

Insurance is an important element of any sound financial plan. Different kinds of insurance
help protect you and your loved ones in different ways against the cost of accidents, illness,
disability, and death.

Adding up your insurance needs

The insurance decisions you make should be based on your family, age, and economic
situation. There are many forms of insurance and, unfortunately, no one-size-fits-all policy.
Life insurance, for example, can be a virtual necessity, especially if you have a spouse and
children. Disability insurance, which provides an income stream if you are unable to work, is
important for everyone.

Most people require some amount of all of these categories of insurance.

Auto insurance: Shop carefully, but don't under buy

Auto insurance helps protect you from damage to the often-considerable investment in a car
and/or from liability for damage or injury caused by you or someone driving your vehicle. It
can also help cover expenses you or anyone in your car may incur as a result of an accident
with an uninsured motorist.

Auto liability coverage is necessary for anyone who owns a car. Many states require you to
have liability insurance before you can register a vehicle. State-required minimum coverage,
however, is often too skimpy to provide adequate protection. Of course, these figures will
vary depending on your individual situation and requirements. Collision, fire, and theft
coverage is also advisable for a vehicle having more than minimal value. You can cut costs,
however, by choosing a higher deductible -- the amount of loss that must be exceeded before
you are compensated.

The cost of auto insurance varies greatly, depending on the company and agent offering it,
your choice of coverage and deductible, where you live, the kind of vehicle, and the ages of
drivers in the family. Substantial discounts are often available to safe drivers, non-smokers,
and those who commute to work via public transportation.

Homeowners insurance, for renters and owners

Homeowners insurance should allow you to rebuild and refurnish your home after a
catastrophe and help cover to costs of lawsuits if someone is injured on your property.
Coverage of at least 80% of your home's replacement value, minus the value of land and
foundation, is necessary for you to be covered for the cost of repairs.

There are several grades of policies, ranging from HO-1 to HO-8, with increasingly
comprehensive coverage and cost. Unless you increase coverage, most homeowner’s policies
cover the contents of the house for 50% to 75% of the amount for which the house is insured.
The liability coverage in many homeowner’s policies is $300,000. This figure will vary
depending on your individual situation and requirements.

Liability insurance: Protecting your assets

Often called umbrella liability coverage, this takes effect when the personal liability and
lawsuit coverage in other policies is exhausted. The cost for $1 million worth of protection --
especially necessary for high-income individuals and those with considerable assets -- may be
only a few hundred dollars a year.

Life insurance: Your needs dictate the kind and level of protection

Life insurance, payable when you die, can provide a surviving spouse, children, and other
dependents the funds necessary to help maintain their standards of living, can help repay
debt, and can help fund education tuition costs. The amount you need depends on your
situation. If you make $100,000 a year, have a sizable mortgage, and two kids headed to a
good (read: expensive) college, you could need as much as $1 million in coverage.

Value-accumulating whole life or universal insurance is often offered as death benefit

protection with a cash value component that you can borrow against or eventually cash in by
surrendering the policy. Term insurance costs less, but may remain in effect only for a
specified term of years. For many families, a combination of whole life and term insurance
may provide for current and future needs.

Your financial professional can help you assess your needs to determine the kinds and
amounts of life insurance that are right for you and your family.

Disability insurance: Important protection if you cannot work

A long-term disability policy is activated, replacing a portion of your lost income, when you
are unable to work for an extended period. Employers cover approximately 40% of all
workers with some form of company-paid disability insurance. If you buy it on your own,
you may have to pay up to 40 cents per $100 of monthly coverage.

If you're buying, you should generally try to get a noncancelable policy with benefits for life,
or at least to age 65, and as much salary coverage as you can afford. Insurers will generally
cover up to 65% of your salary. Generally, you should have total coverage equal to two-thirds
of your current pre-tax income.

If your company provides disability insurance, check to see whether it's enough for your
needs. Group disability insurance policies may be capped at six months and provide benefits
that won't cover your expenses.

Health insurance: Available through your employer or privately

Most people enjoy medical insurance as an employee benefit, often with their employers
paying all or part of the premiums. Many employers offer a choice between HMOs (health
maintenance organizations) and traditional fee-for-service care. Rates for HMOs are usually
cheaper but have more constraints. Privately purchased health insurance is much more
expensive - often by several hundred dollars a month - depending on such things as
deductibles, coverage choices, and location.

Long-term care insurance: Don't rely solely on government programs

With an aging population and uncertainty about the future of Social Security, insurance to
cover the high cost of nursing home or at-home health care is the focus of increased concern.
Medicare pays very little of the cost of long-term care in the United States. Medicaid will pay
for the care, but only for patients who meet strict income eligibility requirements. With
Congress always debating the future funding of these programs, financial planning for long-
term care is more crucial than ever.

So-called Medigap insurance can help pay medical expenses of the elderly not covered by the
Medicare system, including long-term hospital care. But Medigap policies are expensive and
complex. And, it doesn't cover custodial nursing home costs. In fact, about half of all nursing
home residents pay for the care with personal savings, according to Medicare.

Senior organizations, such as the AARP (formerly known as the American Association of
Retired Persons), can provide information on long-term care insurance. Insurance policies
contain exclusions, limitations, reductions of benefits, and terms for keeping them in force.
Because your financial professional understands your needs as well as the role of the various
kinds of insurance within an individual financial picture, he or she can help you with the
policies that are most appropriate for you. Your financial professional can provide you with
costs and complete details.