Amounts recognised under paragraphs 41 and 42 are presented in two parts: the insurance service result, being revenue less service expenses, and the finance result from insurance contracts. The change in the risk adjustment does not have to be divided between these two; where it is not divided, all of it goes in the insurance service result. Income or expenses from reinsurance held are shown apart from those arising on contracts issued.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.