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Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023
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| Value of investment net of goodwill and other intangibles | The value of investment net of goodwill and other intangibles is to be determined based on the following items on the reporting party’s balance sheet in relation to the related party, being the sum of:total investments accounted for using equity method; andinvestments in subsidiaries, joint ventures and associates not accounted for using equity methodless:total intangible assets and goodwill. |
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