Investing and financing transactions that involve no cash or cash equivalents, such as acquiring an asset by assuming a directly related liability or through a lease, acquiring an entity for shares, or converting debt to equity, must be excluded from the statement because they produce no current cash flow. They must nevertheless be reported in another part of the financial statements, in a form that conveys all the relevant information about those activities.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.