Report the Current Termination Value of insurance policies as at the relevant date, as calculated by the solvency standard, adjusted for the effective amount of risk mitigation difference to be included as an offset or addition to this value.Risk mitigation difference is the difference in the value of risk mitigation arrangements as per prudential standards and the value as reflected in the financial statements.The Current Termination Value of a policy is either:a) the amount that would be paid on the basis used in practice from time to time in the event of voluntary termination; orb) where no amount would be paid, the discounted present value of the unexpired risks, future payments and/or contractual premium refunds.