Report the Current Termination Value (CTV) of insurance policies as at the relevant date, as calculated by the relevant standard, ceded under reinsurance. 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.