Requirement 4.4 (Transportation revenues): the implementing country must disclose transportation revenues collected by the government + SOEs (including pipeline + rail + road + port transit fees + tariffs) where material to the extractive sector. Requirement 4.5 (SOE transactions): the implementing country must disclose material transactions between government and SOEs + between SOEs + their subsidiaries + with extractive companies including: SOE financial flows; SOE dividends to government; SOE retained earnings + subsidies + financial guarantees from government; SOE quasi-fiscal expenditures (Requirement 6.2). Requirement 4.6 (Subnational payments): the implementing country must disclose payments by extractive companies to subnational government entities (state + provincial + municipal + local government) where material.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.