Appendix A -- Defined terms [further paragraphs]

[A4]

The following terms are defined in AASB 127, AASB 128, AASB 10 and AASB 11 Joint Arrangements and are used in this Standard with the meanings specified in those Standards:

•    associate
•    consolidated financial statements
•    control of an entity
•    equity method
•    group
•    investment entity
•    joint arrangement
•    joint control
•    joint operation
•    joint venture
•    non-controlling interest
•    parent
•    protective rights
•    relevant activities
•    separate financial statements
•    separate vehicle
•    significant influence
•    subsidiary.