Best estimate reserves are set in line with Solvency II, with any UK GAAP margin set explicitly on top. Baseline: held estimates no lower than the SAO provider's estimate for each open year of account; high-level approaches to explicit margin with some link to downside; reasonable allocation of margin to class and year of account; margin monitored against the margin policy with pre-emptive action. Higher levels add a defined margin policy assessed with qualitative and quantitative methods, stress and scenario tests and a margin policy linked to risk appetite.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.