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Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2006 - Reporting Standard ARS 320.9 - Intra-Group Receivables and Payables
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2006 - Reporting Standard ARS 320.9 - Intra-Group Receivables and Payables.
Refer to the sector definitions in the ARF 320.0 Statement of Financial Position (Domestic books) (ARF 320.0) instructions as a general guide for reporting by sector.
Related parties of the reporting entity include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.