whartanto,
Please be ACCURATE!
$20.7b are not claims expense, but claims provision. These claims provision wasn't happened just in the 2013 financial year, has been constantly at around these level for years.
And also you should refer to net claim provision, (Gross claims provision $20.7b - Reinsurance & other receoveries $3.5b = $17.2b)
$9b unearned income, is just accounting liability, the income paid in advance has NO future cash outflow liability.
Also, QBE has trade debtors of $5.7b, less trade creditors of $2.3b, increasing working capital by $3.4b
Impairment on Goodwill, is nothing to do with cash flow.
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