The document that carries the financial statements must name the undertaking and give the register particulars required by company law: the register where it is filed, its registration number, its legal form and the location of its registered office (and, where relevant, that it is being wound up).
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.