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Equity in a subsidiary not attributable, directly or indirectly, to a parent . …

An entity that controls one or more entities. …

Existing rights that give the current ability to direct the relevant activities . …

Rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights …

For the purpose of this Standard, relevant activities are activities of the investee that significantly affect the investee’s returns. …

Rights to deprive the decision maker of its decision-making authority. …

An entity that is controlled by another entity. …

The following terms are defined in AASB 11 , AASB 12 Disclosure of Interests in Other Entities , AASB 128 or AASB 124 Related Party Disclosures and are used in this Standard with the meanings specified in those Standards: associate interest in another …

For the purposes of this Statement: …

“control” means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in achieving the objectives of the …