Situation (a) (i)

Persons and Close Family Members ( RP )

Control or Joint Control

Reporting Entity

Situation (a) (ii)

Persons and Close Family Members ( RP )

Significant Influence

Reporting Entity

Situation (a) (iii)

Persons and Close Family Members ( RP ) Persons and Close Family Members ( RP )

Key Management Personnel

Key Management Personnel

Parent Reporting
Entity
 Situation (b) (i)

Parent entity and its parent ( RP )

Control Control

Reporting Entity
Fellow subsidiary and its subsidiaries ( RP )

Control

subsidiary and its subsidiaries ( RP )

Situation (b) (ii)

Entities and their Group members ( RP )

associate joint venture

Reporting Entity

Group members [b (i) ]

Associate ( RP ) Joint venture ( RP

) Associate ( RP ) Joint venture ( RP
)
Situation (b) (iii)

Third Party [ (b) (ii)

Joint control Joint Control

Entity( RP )
Reporting Entity
 Situation (b) (iv)

Third Party [ (b) (ii)

Joint control Joint Control

Entity( RP )
Reporting Entity

Third Party [ (b) (ii)

Joint control Associate

Entity( RP )
Reporting Entity

Situation (b) (v)

Reporting Entity

All related entities

Post employement benefit plans ( RP )

Post employement benefit plans ( RP )

Situation (b) (vi)

Persons identified in (a)

Control or Joint Control

significant influence or
KMP or KMP of parent Control or Joint Control

Entity( RP )
Reporting Entity
Situation (b) (vii)

Persons identified in (a)

Control or Joint Control significant influence or KMP or KMP or parent

Entity( RP )
Reporting Entity