Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
Consolidated ADI groupConsolidated ADI group
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Consolidated ADI group
This refers to the global operations of the ADI and all its controlled entities (where relevant), consolidated in accordance with Australian accounting standards (AASB 127 and AASB 3).
The terms ‘controlled entity’ and ‘parent entity’ are defined in accordance with AASB 127 and AASB 3.
Exclude from the accounting consolidated group special purpose vehicles (SPVs) whose assets have satisfied the clean sale requirements set out in Prudential Standard APS 120 Securitisation (APS 120) (refer to Securitisation Deconsolidation Principle below).