Adjusted comparatives for periods before the one immediately preceding first application are optional; an entity that presents them moves its transition date back to the beginning of the earliest period it adjusts. The paragraph 93 to 132 disclosures are not needed for any period earlier than the one immediately preceding first application. Where older comparatives are left unadjusted, they must be clearly labelled and the different basis disclosed and explained. Claims development data not previously published need not be given for periods more than five years before the close of the first annual period under IFRS 17, but the entity must say that it has left them out.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.