When control ends, the parent removes the former subsidiary's assets (including goodwill) and liabilities and any non-controlling interest at carrying amount, and brings in the fair value of consideration received, any distribution of the subsidiary's shares to owners, and any retained investment at its fair value on that date, which becomes its initial cost or fair value under AASB 9, AASB 128 or AASB 11. Amounts previously in other comprehensive income are treated as though the underlying assets and liabilities had been sold: reclassified to profit or loss or moved straight to retained earnings as the relevant Standard requires. The resulting difference is recognised in profit or loss as a gain or loss belonging to the parent. Arrangements made simultaneously or with each other in view, forming one commercial whole, dependent on one another, or justified only in combination are accounted for as a single transaction.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.