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Key Management Personnel
Those persons having authority and responsibility for planning, directing, and controlling the activities of the entity, directly or indirectly.
AASB 10/IFRS 10
An accounting standard that sets out the principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.
Ownership of Voting Rights
Ownership of voting rights refers to holding the power to vote on corporate matters, typically arising from the ownership of a company's shares.
Disclosure
The act of making new or important information known, especially pertaining to financial data or company operations.
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