An undertaking that on its balance sheet date exceeds EUR 450 million net turnover and an average of 1 000 employees in the year must report in its management report on its key intangible resources, explaining how its business model fundamentally depends on them and how they create value. The duty now follows the new size test instead of the large-undertaking and listed-SME classes.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.