In companies normally employing more than 100 permanent employees a finance committee is formed; the employer informs it fully and in good time, with documents, about the company's economic affairs and their effects on manpower planning, unless trade or business secrets are endangered. Economic matters include the financial position, production and sales, investment, rationalisation, production techniques and working methods (especially new ones), environmental and supply chain due diligence issues, cutbacks, closures, transfers, mergers or splits, organisational changes, takeovers with acquisition of control (with information on the acquirer and its plans) and other matters significantly affecting employees. Disputes on information are decided by the conciliation committee (s 109); without a finance committee the works council is informed of takeovers (s 109a). Failure to inform is an administrative offence (s 121).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.