Report the Current Termination Value of insurance policies as at the relevant date, gross of reinsurance, as calculated by the capital adequacy standard.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.