What does 17-18,B58-B72 require?

Control also requires that the investor can use its power to affect its own returns, so a decision maker must determine whether it acts as principal or agent. An agent acts mainly for others and does not control the investee when exercising delegated rights; the principal is treated as holding those rights. The assessment weighs the breadth of decision-making authority and how the investee was designed, rights of other parties, the decision maker's remuneration, and its exposure to variability from other interests. A single party able to remove the decision maker without cause makes it an agent on that factor alone. Remuneration that is commensurate with the services and contains only customary market terms is needed for agency, though it does not prove it; significant exposure through other interests such as co-investments or guarantees points to principal status, with the size and variability of the aggregate economic interest considered.

AASB 10 Consolidated Financial Statements 17-18,B58-B72...

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

10-14,B9-B13 Power and relevant activities: identify the activities that most significantly drive the investee's returns and who has the existing rights, exercised or not, giving the current ability to direct them
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
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