AASB 12 - Disclosure of Interests in Other Entities - August 2011
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Nature of interests
26 An entity shall disclose qualitative and quantitative information about its interests in unconsolidated structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.
27 If an entity has sponsored an unconsolidated structured entity for which it does not provide information required by paragraph 29 (eg because it does not have an interest in the entity at the reporting date), the entity shall disclose:
(a) how it has determined which structured entities it has sponsored;
(b) income from those structured entities during the reporting period, including a description of the types of income presented; and
(c) the carrying amount (at the time of transfer) of all assets transferred to those structured entities during the reporting period.
28 An entity shall present the information in paragraph 27(b) and (c) in tabular format, unless another format is more appropriate, and classify its sponsoring activities into relevant categories (see paragraphs B2‑B6).