The entity discloses information that lets users judge the nature, size, timing and uncertainty of the future cash flows from in-scope contracts, concentrating on insurance risk and financial risk (including credit, liquidity and market risk) and on how those risks are managed; where the exposure at period end is not typical, it says so, gives the reason and provides information that is typical. For each kind of risk it discloses the exposures and their sources, what it aims to achieve in managing the risk, the policies and processes it relies on, and how it measures the risk, changes since the previous period, and summary quantitative data drawn from what key management personnel receive internally, along with the specific disclosures in paragraphs 127 to 132. It also discloses how the regulatory regimes it operates under affect it, for example capital minimums or mandatory interest-rate guarantees, and whether it has used the paragraph 20 grouping relief for pricing constrained by regulation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.