AASB 10/IFRS 10 Consolidated Financial Statements Defines a 'Parent' and a 'Subsidiary

AASB 10/IFRS 10 Consolidated Financial Statements defines a 'parent' and a 'subsidiary' as which of the following? $\begin{array}{|l|l|}\hline \text { Parent } & \text { Subsidiary } \\\hline \begin{array}{l}\text { An entity which is controlled by another } \\\text { entity. }\end{array} & \begin{array}{l}\text { An entity that controls one or more } \\\text { entities. }\end{array} \\\hline \begin{array}{l}\text { An entity which owns more than } 20 \% \text { of } \\\text { the voting shares of another entity. }\end{array} & \begin{array}{l}\text { An entity which is owned partly by another } \\\text { entity. }\end{array} \\\hline \begin{array}{l}\text { An entity that has one or more } \\\text { subsidiaries. }\end{array} & \begin{array}{l}\text { An entity which is controlled by a parent } \\\text { entity. }\end{array} \\\hline \begin{array}{l}\text { An entity that controls one or more } \\\text { entities. }\end{array} & \begin{array}{l}\text { An entity which is controlled by another } \\\text { entity. }\end{array} \\\hline\end{array}$