Consolidated statements are drawn up at the parent's balance sheet date unless national law allows another date to match the most important subsidiaries, with the reasons disclosed, intervening important events reflected or disclosed, and interim statements used for any undertaking whose date differs by more than three months. Where the composition of the group changed significantly, information making the comparison with the prior consolidated statements meaningful is given, for example an adjusted comparative balance sheet and profit and loss account. Assets and liabilities are measured on a uniform basis under Chapter 2, using the parent's own measurement bases unless a national derogation is used and disclosed; items measured by subsidiaries on different bases are re-measured, with exceptional departures disclosed. Deferred tax is recognised on consolidation where a charge is probable in the foreseeable future, and value adjustments made only for tax purposes are eliminated before incorporation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.