Requirement 4.1 (Comprehensive disclosure of taxes + revenues): government + company disclosures on all material revenue payments + receipts from the extractive industry, with comprehensive coverage of: production-entitlement payments (royalties + production sharing); profit + corporate income tax; signature bonus + production bonuses; concession + licensing fees + surface rentals; environmental + social contributions; in-kind payments. Bilateral disclosure + reconciliation is required from both government + company sides (the EITI reconciliation regime). Requirement 4.2 (Sale of the state's share of production): the implementing country must disclose information on sales of state's share of production + commodity-trading revenues including: terms of the sale (counterparty + product type + volume + value + date + payment terms); the proceeds + cumulative volume + value sold during the period. Requirement 4.3 (Infrastructure + barter arrangements): material in-kind infrastructure + barter arrangements (e.g. infrastructure built in exchange for resource access) must be disclosed with terms + parties + amounts.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.