The reports tell users what economic resources the entity has, what claims exist against it, and how transactions and other events have changed both. Information on resources and claims helps users assess liquidity, solvency, financing needs and the likelihood of obtaining financing. Information on changes distinguishes financial performance reflected by accrual accounting (which depicts effects when they occur, not when cash moves), performance reflected by past cash flows, and changes not resulting from financial performance such as issuing equity. Accrual-based performance information shows how well management has used the resources, and cash flow information helps users judge whether future net cash inflows are likely.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.