Related party relationships are judged on substance rather than legal form; two entities sharing a director, two venturers in a joint venture, providers of finance, unions, utilities, government agencies and major customers or suppliers are not related parties merely by those dealings. Parent-subsidiary relationships are disclosed whether or not transactions occurred, naming the parent, the ultimate controlling party if different, and, where neither publishes statements, the most senior parent above that does publish. Key management personnel compensation (all employee benefits including share-based payment, whoever pays it on the entity's behalf) is disclosed in total; where such services come from a management entity, the entity instead discloses the amounts it incurred for those services. Where related party transactions exist, the entity discloses the nature of the relationship and, at a minimum, the transaction amounts, outstanding balances with their terms, security and settlement consideration and any guarantees given or received, provisions for doubtful related receivables and the period's bad or doubtful debt expense, separately for controlling and influencing entities, for controlled and influenced entities, for key management personnel in aggregate, and for other related parties; purchases and sales of goods, property and services, leases, transfers of research, licences and finance, guarantees, settlements on behalf of another party, shared defined benefit plans and commitments are the transaction types to cover. Transactions with a controlling or influencing government, and with other entities related through that government, are exempt from the transaction disclosures though the parent relationship is still disclosed. Arm's length terms may be asserted only where substantiated, and similar items may be aggregated unless separate disclosure is needed to understand the effects.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.