20 An entity shall disclose information that enables users of its financial statements to evaluate:
(a) the nature, extent and financial effects of its interests in joint arrangements and associates, including the nature and effects of its contractual relationship with the other investors with joint control of, or significant influence over, joint arrangements and associates (paragraphs 21 and 22); and
(b) the nature of, and changes in, the risks associated with its interests in joint ventures and associates (paragraph 23).
Nature, extent and financial effects of an entity's interests in joint arrangements and associates
21 An entity shall disclose:
(a) for each joint arrangement and associate that is material to the reporting entity:
(i) the name of the joint arrangement or associate.
(ii) the nature of the entity's relationship with the joint arrangement or associate (by, for example, describing the nature of the activities of the joint arrangement or associate and whether they are s
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