The statement of changes in equity must show total comprehensive income for the period split between owners of the parent and non-controlling interests; per equity component, the AASB 108 retrospective application or restatement effects, presented separately for policy changes and for error corrections and for every prior period and for the opening position; and per component a reconciliation of the opening and closing carrying amounts that separately shows, at a minimum, profit or loss, other comprehensive income, and owner transactions made as owners (contributions, distributions, and subsidiary ownership changes that leave control intact).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.