The entity discloses the judgements, apart from those involving estimates, that most significantly affect the information reported, such as judgements on which risks and opportunities could affect prospects, which sources of guidance apply, how information is identified as material and the reporting entity boundary. It identifies the amounts subject to significant measurement uncertainty, discloses the sources of that uncertainty (dependence on future events, measurement techniques, data availability from the value chain) and the assumptions, approximations and judgements made, and in doing so uses all reasonable and supportable information to hand at the reporting date, without disproportionate cost or effort.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.