‹ Situations for disclosure (13.12) Advance to an entity (13.13-13.15A) › 13.12 The issues set out in rules 13.13 to 13.19 should be viewed on a group basis, including those arising either from a direct relationship or indirectly through subsidiaries and affiliated companies. ‹ Situations for disclosure (13.12) Advance to an entity (13.13-13.15A) ›