An associated undertaking is shown as a separate balance sheet item, measured on first application either at book value under Chapters 2 and 3 with the difference to the share of its capital and reserves disclosed, or at the share of its capital and reserves with the difference to book value disclosed, the difference being calculated at first application or, where the Member State allows, at acquisition. The associate's assets and liabilities may be revalued to the group's methods, with non-revaluation disclosed. The carrying amount moves with the group's share of changes in the associate's capital and reserves and is reduced by dividends; any unallocated positive difference is treated as goodwill; the group's share of the associate's profit or loss is a separate line in the profit and loss account; intra-group eliminations are made so far as known; the article need not be applied to immaterial participating interests.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.