An amount owed to or by a foreign operation that the group has no plan to settle, and does not expect to settle, within the foreseeable future is in substance part of the group's investment in that operation's net assets and follows the paragraph 32 and 33 treatment; this can include long-term loans made by any group subsidiary, even one that is itself a foreign operation, but never trade receivables or payables. An item is monetary when it entitles the holder to, or commits it to pay, a number of currency units that is fixed or can be determined, for example cash-settled employee benefits and provisions, lease liabilities, declared cash dividends, and contracts to deliver a variable number of own equity instruments worth a fixed amount. Non-monetary examples are prepayments for goods or services, goodwill, intangibles, inventories, plant and property, right-of-use assets, and provisions to be settled by handing over a non-monetary asset.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.