The CSM is the part of a group's carrying amount that represents profit not yet earned, which the entity recognises as it provides the services under the contracts. At initial recognition it is set at the figure that leaves no income or expense arising from the initial fulfilment cash flows, from any cash flows of the group on that date, and from derecognising any asset for acquisition cash flows, or any other asset or liability already booked for the group's cash flows, unless the group is onerous (paragraph 47) or B123A applies. Contracts obtained through a transfer or an IFRS 3 business combination apply this via B93 to B95F.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.