A group of contracts issued is recognised at the earliest of three dates: the start of its coverage period; the date the first payment from any policyholder in it falls due (or, without a contractual due date, the date it is received); and, for an onerous group, the date it becomes onerous. If facts and circumstances point to an onerous group, the entity must decide whether one exists ahead of whichever of the first two dates comes sooner. Within a reporting period the group contains only contracts that each meet one of these criteria on their own, with the discount rates at initial recognition and the coverage units for the period estimated. Contracts may join after the end of the period, subject to the grouping rules, each in the period in which it meets a criterion; this can change the discount rates set at initial recognition, which then apply from the start of the period in which the contracts join.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.