The entity gives quantitative and qualitative information on: the effect climate risks and opportunities had on its financial position, cash flows and financial performance in the period; those where carrying amounts face a significant risk of being materially adjusted during the next annual reporting period; how, given its strategy, it expects its financial position to develop across short, medium and long horizons, having regard to plans to invest and dispose (including plans it is not contractually committed to) and the sources of funding it plans to use; and how it expects its cash flows and financial performance to develop (for example revenue from lower-carbon products, the cost of physical damage, and spending on adaptation or mitigation).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.