The above requirements:
apply to the establishment of an intermediate parent within a group, as well as establishment of a new ultimate parent of a group [IAS 27(2011).BC24] apply to an entity that is not a parent entity and establishes a parent in a manner that satisfies the above criteria [IAS 27(2011).14] apply only where the criteria above are satisfied and do not apply to other types of reorganisations or for common control transactions more broadly. [IAS 27(2011).BC27].