Because no significant insurance risk passes under these contracts, the requirements are adjusted: they are first recognised on the date the entity becomes a party to them; their boundary takes in cash flows that stem from a substantive obligation to pay cash now or later, and there is no such obligation where the entity is able to price the promise so that it fully reflects the cash promised and the related risks; and the CSM is released over the life of the group in a systematic way that reflects how investment services are transferred.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.