For reinsurance held, the grouping rules of paragraphs 14 to 24 apply, with each mention of onerous contracts taken to mean contracts showing a net gain when first recognised; for some contracts this leaves a group made up of a single contract. Such a group is recognised at whichever comes first: the start of its coverage period, or the date an onerous group among the reinsured contracts is recognised, provided the reinsurance was in place by then. A group giving proportionate cover is not recognised before the first of the underlying contracts it covers is recognised.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.