Quantitative information on current or anticipated effects is not required if effects are not separately identifiable or measurement uncertainty is too high for usefulness, and for anticipated effects if skills, capabilities or resources are lacking; the entity then explains why, provides qualitative information including affected financial statement line items, totals and subtotals, and provides quantitative information on the combined effect with other risks, opportunities and factors unless not useful.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.