Financial Sector (Collection of Data) (reporting standard) determination No. 12 of 2018
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Related entities
All entities controlled (whether directly or indirectly) by an ADI (other than subsidiaries that form part of its ELE), or by the ultimate domestic parent of an ADI (including the parent entity itself) represent a “related entity” of an ADI. A “related entity” excludes the foreign parent(s) of an ADI, the foreign parent’s overseas based subsidiaries and their directly owned non-ADI entities operating in Australia.[5] Where appropriate, APRA may deem that other entities (and their subsidiaries) represent a “related entity” of an ADI.