Every undertaking discloses in the notes its accounting policies; for revalued fixed assets, a table of movements in the revaluation reserve with their tax treatment and the carrying amount that cost would have given; for fair value measurement, the significant valuation assumptions, the fair value and the changes taken to profit and loss or to the fair value reserve per category, the extent, nature and terms of each class of derivative and a table of fair value reserve movements; the total of off-balance-sheet financial commitments, guarantees and contingencies with the nature of any security given, pension and group commitments separately; advances and credits to board, management and supervisory members with rates, terms, repayments, write-offs and guarantees; exceptional items of income or expense; debts due after more than five years and all secured debts with the security; and the average number of employees. Member States may not require more of small undertakings than this article allows.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.