|
(NotSub) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where a relationship exists between the reporting party and the counterparty, and where the counterparty is not classified as a controlled entity, or subsidiary, of the reporting party.Subsidiary is defined in accordance with the definition provided in the current Australian Accounting Standard relating to consolidated accounts as 'an entity that is controlled by a parent entity'.
|