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
Part CInterest in associates and joint ventures
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Part C: Interest in associates and joint ventures
For the purposes of this form, the reference to “associates” is to be interpreted as defined in AASB 128 ‘Investments in Associates’.
Reference to joint ventures in this form includes joint venture entities and joint venture operations. Joint venture entities and joint venture operations are to be interpreted as defined in AASB 131 ‘Interests in Joint Ventures’.