There are often long delays between an adverse incident, the reporting and ultimate settlement of any subsequent claim. A potential future cost exists, subject to the exercising of discretion, for those adverse incidents for which no claim has yet been made. The cost of these potential future claims need to be provided for in addition to the costs arising from reported claims. Year after year, Dental Protection makes provision for both reported claims and those yet to be reported, which subject to the exercising of discretion will become a liability for MPS.

With total assets of £926 million at the end of 2006 available to meet the reported claims as well as those potential future costs arising from claims not yet reported, MPS is considered 'fully funded' for its liabilities. The strength of this position is independently verified by an internationally respected firm of consulting actuaries acting in accordance with Guidance Note 12 of the Institute of Actuaries.