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A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the …

A party to a joint operation that has joint control of that joint operation. …

A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …

A party to a joint venture that has joint control of that joint venture. …

An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …

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

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 policyholder under a reinsurance contract . …