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(GIControlledEntity) |
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 an entity over which the reporting party has the power to govern its financial and operational policies to obtain economic benefits for the reporting party. In the case of a reporting party that is a branch operation, this refers only to where the counterparty is controlled by the branch itself, not the entity of which the branch is a part.
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