Definitions [further paragraphs]

4

The following terms are defined in paragraph 4 of AASB 127 Separate Financial Statements and in Appendix A of AASB 10 Consolidated Financial Statements and are used in this Standard with the meanings specified in the Standards in which they are defined:

•               control of an investee

•               group

•               parent

•               separate financial statements

•               subsidiary.