An entity applying hedge accounting discloses, for each category of risk hedged, a description of the hedge, the designated hedging instruments with their reporting-date fair values, and the nature of the risks and the hedged item. For fair value hedges it gives the profit or loss effect of the fair value movement of the hedging instrument and of the hedged item. For cash flow hedges and net investment hedges it gives when the cash flows are expected and when they will hit profit or loss, any forecast transaction previously hedged that is no longer expected, the fair value change of the hedging instrument recognised in OCI, the amount reclassified to profit or loss, and the excess of the cumulative instrument change over the cumulative change in expected cash flows recognised in profit or loss. For own-use purchase contracts for nature-dependent electricity under AASB 9 paragraphs B2.7 and B2.8, a single note describes the contractual features exposing the entity to variability in the electricity delivered and to buying electricity it cannot use, the qualitative basis and assumptions for assessing whether a contract could become onerous under AASB 137, and the qualitative effect on the period's performance; comparatives and the first-year quantitative transition disclosure are not required.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.