When reporting on financial statements drawn up under a regulation or a contract, the Member describes in the report the purpose for which they were prepared or refers to a note that does so, so that readers do not use them for other purposes. If the statements claim to follow a contract or regulation but leave out the interpretations of that contract or regulation they rest on, the Member modifies the compilation report.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.