Document ID: chunk:federal_register_of_legislation:F2021C00954:body:0:p7
Version: federal_register_of_legislation:F2021C00954
Segment Type: other
Provision Reference: 
Character Range: 16264–19098

arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support).
15 If during the reporting period a parent or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to a consolidated structured entity (eg purchasing assets of or instruments issued by the structured entity), the entity shall disclose:
(a) the type and amount of support provided, including situations in which the parent or its subsidiaries assisted the structured entity in obtaining financial support; and
(b) the reasons for providing the support.
16 If during the reporting period a parent or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to a previously unconsolidated structured entity and that provision of support resulted in the entity controlling the structured entity, the entity shall disclose an explanation of the relevant factors in reaching that decision.
17 An entity shall disclose any current intentions to provide financial or other support to a consolidated structured entity, including intentions to assist the structured entity in obtaining financial support.

Consequences of changes in a parent's ownership interest in a subsidiary that do not result in a loss of control
18 An entity shall present a schedule that shows the effects on the equity attributable to owners of the parent of any changes in its ownership interest in a subsidiary that do not result in a loss of control.

Consequences of losing control of a subsidiary during the reporting period
19 An entity shall disclose the gain or loss, if any, calculated in accordance with paragraph 25 of AASB 10, and:
(a) the portion of that gain or loss attributable to measuring any investment retained in the former subsidiary at its fair value at the date when control is lost; and
(b) the line item(s) in profit or loss in which the gain or loss is recognised (if not presented separately).

Interests in unconsolidated subsidiaries (investment entities)
19A An investment entity that, in accordance with AASB 10, is required to apply the exception to consolidation and instead account for its investment in a subsidiary at fair value through profit or loss shall disclose that fact.
19B For each unconsolidated subsidiary, an investment entity shall disclose:
(a) the subsidiary's name;
(b) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary; and
(c) the proportion of ownership interest held by the investment entity and, if different, the proportion of voting rights held.
19C If an investment entity is the parent of another investment entity, the parent shall also provide the disclosures in