An undertaking must prepare consolidated financial statements and a consolidated management report where it holds a majority of voting rights in another undertaking, can appoint or remove a majority of its board while being a shareholder, exercises dominant influence under a contract or constitutional clause where permitted, or as a shareholder has appointed the majority of the board through its votes or controls a majority of votes under a shareholder agreement. Member States may add control or unified management tests and horizontal groups. Voting rights of other subsidiaries and nominees are added; rights held for third parties, as security or in the course of lending are deducted; treasury holdings are excluded from the denominator. Subsidiaries are consolidated wherever their registered office is.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.