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A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …

  The following terms are defined in AASB 127 , AASB 128 or AASB 10 Consolidated Financial Statements and are used in this Standard with the meanings specified in those Standards: •                control of an investee •                equity method • …

  Additional Australian defined terms – see Appendix C. …

For the purpose of this Standard, income from a structured entity includes, but is not limited to, recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains …

For the purpose of this Standard, an interest in another entity refers to contractual and non-contractual involvement that exposes an entity to variability of returns from the performance of the other entity. An interest in another entity can be evidenced …

An entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of …

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 …