Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2025
Table 4: Related Party DisclosuresTable 4: Related Party Disclosures
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Table 4: Related Party Disclosures
Report all Related Party (AASB 124) transactions, as disclosed in the RSE Licensee Annual Financial Report, which occurred between the RSE Licensee and related parties for the relevant reporting period.
The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.
| Reporting period |
|---|
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Related Party (AASB 124) Name | Y | All filers | Free text | Report the Related Party (AASB 124) business name. |
| 2 | Related Party (AASB 124) Australian Business Number (ABN) | All filers | ABN Integer | Report the Related Party (AASB 124) ABN. Where the ABN is not available, report the Related Party (AASB 124) Counterparty identifier (LEI) in Column 3. | |
| 3 | Related Party (AASB 124) Counterparty identifier (LEI) | All filers | LEI Alpha-numeric code | Where an ABN is not available report the Counterparty identifier (LEI) for the Related Party (AASB 124). | |
| 4 | Related Party (AASB 124) Relationship Type | Y | All filers | ParentControlled, jointly controlled or significantly influencedSubsidiaryAssociatesJoint ventureKey management personnel of entity or parentOther related party | Report the Related Party (AASB 124) relationship type. |
| 5 | Related Party (AASB 124) Transaction Type | Y | All filers | Administration ServicesTrustee BoardMarketingOther | Report the Related Party (AASB 124) transaction type for the transaction. |
| 6 |