On the face of the position statement or in the notes the entity breaks line items into classes suited to its operations: property plant and equipment by class; receivables split between related parties, other parties and contract assets; inventories split between goods for sale, work in progress and materials; payables split between trade suppliers, related parties, contract liabilities and accruals; employee benefit provisions apart from other provisions; and equity by class. An entity with share capital discloses, for each class, the shares authorised, issued and fully or partly paid, par value or its absence, a reconciliation of shares outstanding for the current period, the rights, preferences and restrictions attaching, shares held by the entity or its subsidiaries and associates, and shares reserved under options and sale contracts, together with a description of each reserve. A partnership, trust or other entity without share capital gives the equivalent information, showing movements in each equity category and the rights attaching to each. Assets held for sale, and disposal groups, are described along with the facts leading to the sale and its expected manner and timing. Where loans are classified as non-current only because the right to defer settlement depends on meeting covenants within twelve months, the notes describe the covenants and when they are tested, the related loans' carrying amount, and any facts suggesting the entity may struggle to comply, including actions taken to avoid a breach or that the covenants would have been breached if tested at the reporting date.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.