The Summary Report is prepared in line with the ORSA Guidance Manual, and the insurer keeps the documentation and supporting information behind it available for examination or on the commissioner's request; review follows the procedures used for multi-state and global insurers. The Manual adds that the report states its accounting basis (GAAP, statutory or IFRS) and the date or period of its figures, shows which insurers are in scope (an organisational chart will do), summarises material changes since the prior year with reasons, may cross-refer to documents available to the regulator, and draws on the ERM information reported to senior management and the board.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.