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An entity that is an approved deposit fund within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993 …

A member whose benefits are specified, or are determined, at least in part, by reference to a formula based on their years of membership and/or salary level. Members identified as defined benefit members based on the definition in this Standard are not …

A member whose benefits are determined by reference to accumulated contributions made on their behalf and/or by them, together with investment earnings thereon. If an individual member’s benefit entitlements have characteristics of both defined benefit …

An entity that constitutes one or more superannuation plan(s) or an approved deposit fund . …

An entity that is: (a) regulated under the Superannuation Industry (Supervision) Act 1993 , or similar legislative requirements in the case of an exempt public sector superannuation plan; and (b) established and maintained: (i) in order to receive …

The value of benefits to which members or their beneficiaries would be entitled on voluntary withdrawal from the superannuation entity or on becoming entitled to a pension or deferred benefit as at the end of the reporting period. In the context of a …

cedant The policyholder under a reinsurance contract. deposit component A contractual component that is not accounted for as a derivative under AASB 9 and would be within the scope of AASB 9 if it were a separate instrument. direct insurance contract An …

Australian defined terms – see Appendix C. …

The following terms are used in this Standard with the meanings specified: …