新加坡的會計準則 - 會計

最近因為工作需求，要看一些法條，但本身英文不太好也不是本科系的，想請問各位網友
，有先大致翻譯過，但是其實不是很了解真正的涵義

“bank group” –
(a) in relation to a bank incorporated in Singapore, means a group comprising
all the branches of the bank located outside Singapore, its subsidiaries and a
ny other entity treated as part of the bank’s group of companies according to
Accounting Standards; and
對於成立在新加坡境內成立的銀行而言，所謂的銀行集團是由全部位於新加坡境外的分行
、子公司和任何一個被視為是銀行集團的實體公司所組成

(b) in relation to a bank incorporated outside Singapore, means a group compri
sing its subsidiaries, and any other entity treated as part of the bank’s gro
up of entities according to Accounting Standards, that is reflected as an inve
stment in the books of the bank in Singapore in relation to its operations in
Singapore;
對於在新加坡境外成立的銀行而言，所謂的銀行集團是由他的子公司和任何一個實體被視
為銀行集團實體所組成

想請問什麼是any other entity treated as part og the bank’s group of entities

不知道怎樣才能比較貼切原文所想表達的意思
想請教大家有沒有什麼建議...謝謝大家

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