Any currency or currencies may be used for presentation. Where the functional currency is not hyperinflationary, translation into a different presentation currency puts assets and liabilities of every statement of financial position presented, comparatives included, at that statement's closing rate, and income and expenses of every period presented at the rates on the transaction dates, an average for the period being acceptable unless rates fluctuate significantly. The resulting differences, arising from translating income and expenses at transaction rates and net assets at closing rates, and from translating opening net assets at a new closing rate, go to other comprehensive income and build up in a distinct equity reserve until disposal, because they have little direct effect on operating cash flows. In a consolidated foreign operation that is not wholly owned, the part attributable to non-controlling interests is allocated to them.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.