At initial recognition a group is measured at the sum of two things: the fulfilment cash flows, made up of estimated future cash flows (33 to 35), an adjustment for time value and financial risk to the extent the estimates do not already include it (36), and the non-financial risk adjustment (37); and the CSM, measured under paragraphs 38 to 39.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.