CTHRepealedLegislation
Financial Sector (Collection of Data) determination No. 75 of 2005 - Reporting Standard ARS 222.0 (2005) - Exposures to Related Entities
5. Parent entity5. Parent entity
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5. Parent entity
This is defined by AASB 1024 as meaning an entity that controls another entity. AASB 1024 defines “entity” to mean any legal, administrative, or fiduciary arrangement, organisational structure, or other party (including a person) having the capacity to deploy scarce resources in order to achieve objectives.