The entity lets users see how groups measured at transition under the MRA (modified retrospective approach) or the FVA (fair value approach) affect the CSM and insurance revenue of later periods. It does so by disclosing the CSM reconciliation and insurance revenue separately for contracts measured under each of those approaches and for all remaining contracts, and by explaining, for every period in which these disclosures appear, how the transition measurement was arrived at. An entity that disaggregates insurance finance income or expenses also reconciles the cumulative OCI on related financial assets carried at FVOCI for the groups covered by the transition paragraphs.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.