Small groups are exempt from consolidation unless an affiliated undertaking is a public-interest entity, and Member States may exempt medium-sized groups on the same condition. An intermediate parent wholly owned (or 90 percent owned with minority approval) by an EU parent must be exempted, and may be exempted in other cases, provided it and its subsidiaries are consolidated by the higher parent under the Directive (excluding Article 29a) or IFRS, the higher consolidated statements, management report and audit report are published in the exempted undertaking's Member State, and its own notes disclose the name and seat of the consolidating parent and the fact of exemption; minority holders above 10 or 20 percent may demand consolidation. A similar exemption may be granted under a non-EU parent whose consolidated statements are audited and drawn up under equivalent rules. Individual undertakings may be left out where the data could only be had at disproportionate cost or delay, where shares are held only for resale or where severe long-term restrictions hinder the parent's rights; a parent whose subsidiaries are all immaterial or all excludable is exempt from consolidation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.