(Financial Information Users) accessing their data from FIPs (Financial Information Providers). FIPs are institutions that hold a user’s data (data from bank accounts, deposits, mutual funds, insurance policies, and pension funds) and FIUs (e.g. Lending banks) request data. AAs do not have...
In the event of different measurements of assets and liabilities at group and company level, the tax effect is taken into account, and this is recognized as a long-term receiv- able or liability. No account, however, is taken of deferred tax on group goodwill. 2.3 Segment reporting ...