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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 …

“economic entity” means a group of entities comprising a controlling entity and one or more controlled entities operating together to achieve objectives consistent with those of the controlling …

“entity” means any legal, administrative, or fiduciary arrangement, organisational structure or other party (including a person) having the capacity to deploy scarce resources in order to achieve objectives; …

“general purpose financial report” means a financial report intended to meet the information needs common to users who are unable to command the preparation of reports tailored so as to satisfy, specifically, all of their information …

Definitions relating to hedge accounting …