A large or public-interest parent governed by a Member State and active (directly or through any subsidiary) in the extractive industry or primary forest logging prepares a group-level payments report under Articles 42 and 43 where it must prepare consolidated financial statements, covering only payments from extractive and primary forest logging operations. Parents of small or medium-sized groups without a public-interest affiliate, and intermediate EU parents under an EU parent, are exempt. An undertaking may be left out only where severe long-term restrictions hinder the parent's rights, where the data could only be obtained at disproportionate cost or delay, or where its shares are held only for resale, and only if the same exclusion is used for the consolidated financial statements.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.