(40)To ensure that risk-mitigation techniques that are recognised in the standard formula calculation of the Solvency Capital Requirement do not include material basis risk, insurance and reinsurance undertakings should assess the effective performance of the risk mitigation under a comprehensive set of risk scenarios that are relevant for the risk-mitigation technique considered. For proportional reinsurance, effective performance should be shown by a close mirroring in all scenarios. For non-proportional reinsurance, the assessment should focus on scenarios featuring losses between attachment and detachment points and should observe a close mirroring of those losses.