A Member State need not apply the content, audit and publication rules for annual financial statements and management reports to a subsidiary where the parent is governed by a Member State's law, all shareholders of the subsidiary have declared their agreement to the exemption for the year, the parent has declared that it guarantees the subsidiary's commitments, both declarations are published by the subsidiary under company law disclosure rules, the subsidiary is included in the parent's consolidated statements drawn up under the Directive, the exemption is disclosed in the consolidated notes, and the consolidated statements, consolidated management report and audit report are published for the subsidiary under the same disclosure rules.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.