If an entity stops being an investment entity, each subsidiary it carried at fair value is brought into the group as though acquired on the date of the change, with its fair value then serving as the deemed consideration for goodwill or bargain purchase calculations, and all subsidiaries are consolidated from that date. An entity that turns into an investment entity stops consolidating its subsidiaries from that date (except service subsidiaries that remain consolidated) and accounts for them under the loss of control paragraphs as though control had been lost then.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.