Where an issuer holds 50 percent or less of the voting power of a domestic or foreign firm, it must proceed in good faith to use its influence, to the extent reasonable, to cause that firm to devise and maintain equivalent internal accounting controls; demonstrating good-faith efforts is conclusive compliance. Majority-owned subsidiaries' books are consolidated into the issuer's and fully covered.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.