What does 10-14,B9-B13 require?

Power means holding existing rights that currently allow the investor to direct the activities that most affect the investee's returns. Those activities differ by investee and may include buying and selling goods or services, managing financial assets including on default, acquiring or disposing of assets, research and development, and setting the funding structure; typical decisions over them are operating and capital budgets and appointing, paying and removing key managers or service providers. Rights need not have been exercised to confer power, and a track record of directing activities is supporting evidence only. Where different investors each direct different relevant activities, including activities that arise at different times, power sits with the one directing those with the greatest effect on returns. An investor may have power even where others participate in decisions, but holding only protective rights never confers power.

AASB 10 Consolidated Financial Statements 10-14,B9-B13...

Other controls in Assessing control: power, returns and the link between them (paragraphs 5 to 18, B2 to B85) – AASB 10 Consolidated Financial Statements

15-16,B55-B57 Exposure to variable returns: judge whether the investor's returns can vary with the investee's performance, by substance rather than legal form, including fees, residual interests, tax and synergy benefits
17-18,B58-B72 Link between power and returns, principal or agent: a decision maker acting as agent for others does not control; decide by the scope of authority, others' rights (especially single-party removal rights), remuneration and other interests
5-9,B80-B85 Control assessment and reassessment: whatever the form of involvement, decide whether you control each investee using all three elements and all facts, recognise collective control as no control, and reassess whenever a change affects any element
B14-B21 Rights that confer power and supporting evidence: weigh voting, appointment, removal, transaction-direction and management-contract rights, and where rights alone are unclear look for practical ability, special-relationship indicators and the size of exposure
B22-B33 Substantive versus protective rights: count only rights their holder can in practice use when decisions are due, disregard rights that only protect the holder's interests (including typical franchisor rights), and remember removal rights of other parties
B34-B50 Voting rights: a majority confers power unless other arrangements or non-substantive rights defeat it; a minority may confer de facto power through size and dispersion of holdings; potential voting rights count when substantive
B51-B54 Investees not governed by votes: consider the purpose and design, involvement at set-up, contractual arrangements at inception, and rights that crystallise on particular events, and weigh any explicit or implicit commitment to keep the investee operating
B73-B75 Relationships with other parties: treat parties acting on the investor's behalf, de facto agents such as related parties, people whose dealings in the investee need the investor's approval, and those funded or governed by the investor, as part of the control assessment

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All AASB 10 Consolidated Financial Statements controls