When a change in accounting policy, a correction of an error, or a retrospective reclassification is applied retrospectively and has a material effect on the opening balances for the comparative year, an extra balance sheet, dated right back to day one of that comparative year, is added to the usual two, together with the related notes (though the other primary statements are not tripled).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.