Seán Fleming (Laois, Fianna Fail) | Oireachtas source

It states:

Claims under the Clinical Indemnity Scheme which are paid by the HSE, and administered by the State Claims Agency on the HSE’s behalf, are accounted for on a ‘pay as-you go’ basis. This does not comply with FRS 102 ‘Section 21 - Provisions and Contingencies’. Details of the amount recognised in the Statement of Revenue Income and Expenditure in 2016, together with the actuarially estimated future liability attaching to this scheme at 31 December 2016, are set out in Note 11.