A financial report and directors' report are prepared for each financial year by every disclosing entity, public company, large proprietary company, registered scheme and registrable superannuation entity. A small proprietary company prepares them only when directed by shareholders with 5% of votes (s 293) or by ASIC (s 294), when it was foreign-controlled and not consolidated in lodged accounts, or when it has crowd-sourced funding shareholders; a small company limited by guarantee prepares them only when directed by members or ASIC (ss 294A, 294B).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.