The notes must let users evaluate how the entity sets objectives, policies and processes for its capital management: qualitative information including what is managed as capital, any externally imposed capital requirements and how they are built into capital management, and how the objectives are being met; summary quantitative data about what is managed as capital; changes in either from the preceding period; whether the entity complied with external capital requirements during the period; and the consequences of any non-compliance. The disclosures draw on what is reported internally to key management personnel, and where an aggregate disclosure would be uninformative or distorting (for example a conglomerate subject to several regimes) separate information must be given for each capital requirement. Among AusCF entities, an entity preparing Part 2M.3 Corporations Act reports that is not a reporting entity, and any not-for-profit entity, need not give these disclosures.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.