Profit or loss is where users look first for the period's financial performance, and in principle every item of income and expense belongs there; only exceptionally may the Board decide that gains or losses from a current value remeasurement of an asset or liability go to other comprehensive income, where that gives more relevant information or a more faithful representation. Amounts parked in other comprehensive income are in principle reclassified into profit or loss later, when that gives more relevant or faithful information, unless no clear basis for the period of recycling exists. Aggregation combines items that share characteristics so that a mass of detail becomes digestible, but can also conceal detail, so a balance is struck through the primary statements and the notes.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.