Where national law permits, shares in an undertaking under common control before and after a combination (and not transitory) may be netted against the matching share of capital alone, with the difference taken to consolidated reserves and the method, the reserve movement and the names and seats of the undertakings concerned disclosed in the notes. Where a consolidated undertaking jointly manages another undertaking with parties outside the group, the Member State may permit or require that undertaking to be included pro rata to the capital rights held, applying the exclusion grounds and preparation rules of Articles 23(9) and (10) and 24 by analogy.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.