The statement of financial position carries, as a minimum, separate lines for each major category property plant and equipment, investment property, intangible assets, financial assets, investments under the equity method, biological assets, inventories, trade and other receivables, cash, assets and liabilities held for sale, trade and other payables, provisions, financial liabilities, current tax items, deferred tax items, non-controlling interests, and issued capital and reserves, adding further lines of its own where that helps users understand the position.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.