The annual financial report contains the financial statements required by the accounting standards (consolidated where the standards require), the notes required by the Regulations and the standards plus any further information needed for a true and fair view, for a public company the consolidated entity disclosure statement (each entity in the group, its type, place of incorporation, ownership percentage, Australian residence and foreign tax residencies), and the directors' declaration. The report complies with the accounting standards and the Regulations (s 296) and gives a true and fair view of financial position and performance (s 297). The directors' declaration, made by resolution, dated and signed, states whether there are reasonable grounds to believe the entity can pay its debts as they fall due, whether the statements comply with the Act, the standards and the true and fair requirement, whether the consolidated entity disclosure statement is true and correct, any explicit statement of compliance with IFRS, and for listed entities that the s 295A declarations were received.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.