An insurer that is part of a group using a pooling or one hundred per cent reinsurance agreement affecting the solvency and reserves of each member, and that cedes everything it writes or assumes into the pool, may apply in writing for approval to file consolidated or combined audited statements instead of separate ones. The report must then include a columnar worksheet showing the consolidated amounts, each insurer's amounts separately, non-insurance operations combined or individually, explanations of consolidating and eliminating entries, and a reconciliation of any differences between the insurer columns and the insurers' annual statements.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.