Quantitative information on current or anticipated effects is not required where the effects cannot be identified separately or where measurement uncertainty is so high the result would not be useful; for anticipated effects also if the entity lacks the skills, capabilities or resources. When relying on these criteria the entity explains why, gives qualitative information including the financial statement line items, totals and subtotals likely to be or already affected, and gives quantitative information on the combined effect with other risks, opportunities and factors unless that too would not be useful.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.