Hi, I would like to ask that: 1. In chapter 17 of CMP in conducting an analysis of surplus: a. Can I say that example in section 3 is reconciling changes in BEL? b. In section 4.2, do insurers need to separately identify changes in risk margin, MCR & SCR? c. What is the most detail level insurers need to work out for an analysis of surplus? For example, is it separated by product line & also by existing or new business? 2. In chapter 18 of CMP 2016, there was a suggested paper titled "Analysing movements in realistic balance sheets for with-profits funds" written by Coulthard & Parkes published by SIAS in 2004, but no replacement paper in chapter 17 of CMP 2017. Is there any paper on analysis of surplus specifically for Solvency II? I am unable to find one online detailed enough for exam purpose. Thank you.