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(NotParentControlled) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the reported information is a related party of the reporting party, as defined according to accounting standards, but other than the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.
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(InsideAustralia) |
This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards. The information reported is in relation to assets and liabilities defined under the Act as being in Australia.
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