Financial Sector (Collection of Data) (reporting standard) determination No. 26 of 2019
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Other definitions
In these Instructions:
Personal: individuals, or groups of individuals whose dealings with other sectors are for personal (i.e. non-business) purposes.
Commercial: transactions conducted with Private trading companies, Public trading enterprises, Private unincorporated businesses, and Community service organisations, for use in connection with businesses carried on by them.
‘Parent entity’, ‘controlled entity’ (subsidiary), ‘associated entity’: these terms are defined in accordance with AASB 127, AASB 3 and AASB 128 Investments in Associates and Joint Ventures (AASB 128).
‘Related parties’: 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.