For contracts outside the PAA, the entity breaks down the period's insurance revenue into the B124 movements in remaining coverage (expected insurance service expenses incurred, the change in the risk adjustment, the CSM recognised for services, and other amounts such as experience adjustments on premiums) plus the portion of premiums allocated to recover acquisition cash flows. It shows how contracts first recognised in the period affected the balance sheet, separately for contracts issued and reinsurance held, giving the present value of expected cash outflows (acquisition cash flows shown on their own), the expected inflows, the risk adjustment and the CSM, with acquired contracts and onerous groups shown apart. It also states in numbers, over suitable time bands, when it expects the CSM still outstanding to be released to profit or loss, separately for issued and held contracts, and when it expects to derecognise its asset for acquisition cash flows.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.