A disclosing entity prepares a financial report and directors' report for each half-year, has the financial report audited or reviewed and obtains the auditor's report, and lodges them with ASIC within 75 days after the half-year ends (ss 302, 320). The half-year financial report contains the statements and notes the accounting standards require, complies with the standards and gives a true and fair view, with a directors' declaration on solvency and compliance (ss 303 to 305), and the half-year directors' report names the directors and reviews operations (s 306).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.