The annual directors' report, made by resolution, dated and signed, reviews operations and results, significant changes in the state of affairs, principal activities, significant events after year end, likely developments and expected results (unreasonably prejudicial material may be omitted if the report says so), and performance under significant environmental regulation (s 299). A listed entity's report also contains what members would reasonably need to assess its operations, financial position, business strategies and prospects (s 299A). It includes the auditor's independence declaration (s 298(1AA)), and where the financial report adds information to give a true and fair view, the reasons and location (s 298(1A)).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.