226 Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been transactions between them. An entity shall disclose:
(a) the name of its parent and, if different, the ultimate controlling party; and
(b) the name of the ultimate or intermediate parent that produces consolidated financial statements available for public use that comply with IFRS Accounting Standards, as required by paragraph 7(c) and which results in the entity being eligible to apply this Standard.
227 An entity shall disclose key management personnel compensation in total.
228 If an entity obtains key management personnel services from another entity (the management entity), the entity is not required to apply the requirements in paragraph 227 to the compensation paid or payable by the management entity to the management entity's employees or directors.
229 Amounts incurred by the entity for the provision of key management personnel services that are provided by a sepa
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