The report covers all activities of the standalone undertaking or the ultimate parent and every affiliated undertaking consolidated for the year. It states the name of the parent or standalone undertaking, the financial year, the presentation currency and, where applicable, the list of consolidated subsidiaries established in the Union or in jurisdictions on Annexes I and II of the EU list of non-cooperative jurisdictions; a brief description of activities; the number of employees in full-time equivalents; revenues (the sum of net turnover, other operating income and participating interest income less dividends from affiliates, income from other investments and loans, other interest and similar income, or the framework's income excluding value adjustments and intra-group dividends, including related party transactions); profit or loss before income tax; income tax accrued (current tax expense on the year's taxable result, excluding deferred tax and uncertain tax provisions); income tax paid on a cash basis including withholding taxes borne by other group undertakings; and accumulated earnings not yet distributed. The information may instead follow the Directive 2011/16/EU country-by-country reporting instructions, and is presented in the Commission's common template and machine-readable electronic format.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.