Four carrying amounts are shown separately on the balance sheet: portfolios of contracts issued in an asset position, portfolios of contracts issued in a liability position, portfolios of reinsurance held in an asset position, and portfolios of reinsurance held in a liability position. The matching issued-contract portfolios carry within them any assets for acquisition cash flows, and assets or liabilities for cash flows relating to reinsurance held form part of those reinsurance portfolios.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.