Paragraphs 30 to 52 govern every group of in-scope contracts, with three variations: groups that meet the paragraph 53 criteria may use the PAA; groups of reinsurance held apply paragraphs 32 to 46 as altered by 63 to 70A (paragraph 45 and the onerous-contract paragraphs do not apply to them); while investment contracts carrying discretionary participation features apply 32 to 52 as altered by paragraph 71. Under IAS 21 a group producing cash flows in a foreign currency is a monetary item, its CSM included. The fulfilment cash flows never take account of the issuer's own risk of non-performance.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.