When assessing control, the investor adds to its own decision rights and exposure those it has indirectly through parties acting on its behalf. Whether another party acts that way is a judgment that looks at both the type of relationship and how the parties actually deal with one another and with the investor; no contract is needed. Someone is a de facto agent if the investor, or the people who run the investor, can direct that party to act for the investor (paragraph B74 as amended by the Annual Improvements Volume 11 changes). Candidates include related parties, holders who obtained their interest through the investor's contribution or lending, holders who undertook not to dispose of, transfer or charge their interest without the investor's prior consent (other than mutual consent rights agreed at arm's length), parties that depend on subordinated financial support from the investor, investees whose board majority or key management are also the investor's, and parties with close business ties such as a professional adviser and a significant client.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.