Where the entity has had to estimate a spot rate for a non-exchangeable currency, it discloses enough for users to understand the actual and expected effects on financial performance, position and cash flows, covering the nature and financial effects, the rates used, the estimation process and the risks. Specifically it gives the currency and the restrictions causing non-exchangeability, the affected transactions, the carrying amounts of affected assets and liabilities, the rates used and whether they are unadjusted observable rates or estimates, a description of any technique with qualitative and quantitative information on inputs and assumptions, and qualitative information on each type of risk with the nature and carrying amounts of exposed items. Where exchangeability fails between a foreign operation's functional currency and the presentation currency, it also discloses the operation's name, what kind of investee it is and where it principally does business, summarised financial information, and any contractual arrangements that could require financial support, including events that could cause a loss.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.