Financial information is useful only when it is relevant and when it is a faithful representation of what it claims to depict. Relevance means the information could make a difference to a user's decision, by helping predict outcomes or by confirming earlier evaluations or both, whether or not every user acts on it. Materiality is relevance seen through the entity's own circumstances: information is material when leaving it out, misstating it or obscuring it could plausibly sway the decisions primary users take on the strength of the reports, so the Board cannot set a uniform threshold and the entity must judge it in its own circumstances.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.