Undertakings must establish technical provisions for all obligations to policy holders and beneficiaries at the current transfer value, calculated prudently, reliably, objectively and consistently with market information. They equal a best estimate (probability-weighted present value of all future cash flows over the obligations' lifetime, gross of reinsurance, using the relevant risk-free curve, credible information and realistic assumptions) plus a risk margin (the cost of providing eligible own funds equal to the SCR needed to support the obligations, at a common Cost-of-Capital rate), valued separately unless cash flows are reliably replicable by market instruments.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.