Financial Sector (Collection of Data) (reporting standard) determination No. 28 of 2009 - GRS 450.0_G (2009) - Interest in Controlled Entities, Associates and Joint Ventures
(7) Net tangible assets of the controlle(7) Net tangible assets of the controlled entity
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(7) Net tangible assets of the controlled entity
Report the net tangible assets of the controlled entity. Net tangible assets are to be determined in accordance with the Australian accounting standards or the relevant local equivalents of International Financial Reporting Standards and are to be reported at 100 per cent of the value rather than the group’s share of ownership.