New Return Amended Return Yes No Mauritian Rupee United Arab Emirates Dirham Australian Dollar Canadian Dollar Swiss Franc Chinese Yuan (International) Egyptian Pound Euro British Pound Hong Kong Dollar Indian Rupee Japanese Yen South Korean Won Namibian Dollar Russian Ruble Singapore Dollar Thai Baht US Dollar Vietnamese Dong South African Rand Euro - fixed value Financial statements prepared in accordance with an acceptable financial accounting standard presenting assets, liabilities, income, expenses and cash flows as a single economic unit Financial statements of an entity meeting the definition of a group, prepared in accordance with an acceptable financial accounting standard Financial statements not prepared in accordance with an acceptable standard, adjusted to prevent material competitive distortions Consolidated financial statements that would have been prepared if the UPE were required to prepare under an authorised financial accounting standard GAAP of Australia GAAP of Brazil GAAP of Canada GAAP of Member States of the European Union GAAP of Member States of the European Economic Area GAAP of Hong Kong (China) GAAP of Japan GAAP of Mexico GAAP of New Zealand GAAP of the People's Republic of China GAAP of the Republic of India GAAP of the Republic of Korea GAAP of Russia GAAP of Singapore GAAP of Switzerland GAAP of the United Kingdom GAAP of the United States of America International Financial Reporting Standards (IFRS) Investment Entity Joint Venture Flow Through Entity Constituent Entity Flow-Through Entity – Tax Transparent Flow-Through Entity – Reverse Hybrid Hybrid Entity Permanent Establishment Main Entity Minority-Owned Parent Entity Minority-Owned Subsidiary Minority-Owned Constituent Entity Insurance Investment Entity Securitisation Entity JV Subsidiary Non-Material Constituent Entity A Governmental entity An international organisation A non-profit organisation A pension fund An investment fund An insurance investment entity A real estate investment vehicle Such other entity as may be prescribed Transportation of passengers or cargo by ships operated in international traffic (owned, leased or otherwise at disposal) Transportation of passengers or cargo by ships operated under slot-chartering arrangements Leasing a ship on charter fully equipped, crewed and supplied for international traffic Leasing a ship on bare boat charter basis to another covered person for international traffic Participation in a pool, joint business or international operating agency for international traffic Sale of a ship used for international traffic held for a minimum of one year Leasing a ship on bare boat charter to a non-covered person for not more than three years Sale of tickets issued by other shipping enterprises for domestic leg of international voyage Leasing and short-term storage of containers or detention charges for late return of containers Provision of services to other shipping enterprises by engineers, maintenance staff, cargo handlers, catering staff and customer services personnel Investment income made as an integral part of carrying on the business of operating ships in international traffic first fiscal year in which the MNE is subject to GloBE Rules second fiscal year in which the MNE is subject to GloBE Rules third fiscal year or subsequent year in which the MNE is subject to GloBE Rules