The board, management and supervisory members of the reporting ultimate parent or standalone undertaking, within their national competences, share responsibility for the report being prepared, published and kept accessible as Articles 48b to 48d require; the bodies of a reporting subsidiary and the persons designated for a branch's disclosure formalities share that responsibility, so far as they know and are able, for a report consistent with or in accordance with those articles and for its publication.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.