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Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2008 - ARS 222.0 - Exposures to Related Entities
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2008 - ARS 222.0 - Exposures to Related Entities.
This is defined in accordance with the definition provided in AASB 127 Consolidated and Separate Financial Statements (AASB 127) as “an entity that is controlled by another entity (known as the parent)” unless otherwise instructed by APRA.
Control is defined by AASB 127 as “the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities”.