Examlex
Where a non-controlling interest exists in a subsidiary,AASB 12 Disclosure of Interests in Other Parties requires parent entities to disclose which of the following for each such subsidiary?
I Summarised financial information about each subsidiary.
II The proportion of ownership interests held by non-controlling interests.
III If the subsidiary is not wholly owned,the names of all other members.
IV The country of incorporation of subsidiaries.
Breach
An act of breaking or failing to observe a law, agreement, or code of conduct.
Without Consent
Any action taken or procedure performed on an individual without their agreement or the legal authority to do so.
Less Restrictive Settings
An environment that offers the minimal level of restriction necessary on the personal freedom of individuals, often in the context of psychiatric or elder care, to safely meet their needs.
State Institutions
Government-run facilities or organizations that provide various services or interventions, including mental health care, corrections, or education.
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