Not-for-profit investors apply the same three control criteria, with Appendix E explaining how. Power often comes from enabling legislation, constituting documents or administrative arrangements rather than shares, and includes rights to issue policy directions to the governing body or to approve or block its operating and capital budgets; it can exist without responsibility for day-to-day operations, as with independent statutory offices. A government ordinarily lacks power over a separately elected local government, or over private schools, hospitals, aged-care providers or universities whose boards can decide whether and how to use government funding, even where grants carry conditions; economic dependence alone does not confer power. Rights remain substantive despite political or social barriers if the holder can still choose to use them, and rights in substantively enacted legislation count when exercisable as needed. Regulatory powers to impose conditions or close non-complying operations, and powers to remove a governing body for probity reasons, are usually protective. Returns include non-financial and indirect benefits such as furthering the investor's objectives, but congruent objectives alone do not satisfy the link. A department acting merely on a Minister's authority is an agent; one exercising its own discretion under a delegation is a principal and must assess control.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.