Etna Ltd is an Australian public company that is listed on the Australian and overseas stock exchanges. It is one of the largest pharmaceutical companies in the world. It has invested billions of dollars on research on a vaccine for COVID 19. It employs over 700,000 staff, has billions of dollars in assets and bank loans. It brings billions of dollars in profit into Australia. Required: Determine if the business outlined above is a Reporting Entity, stating the criteria (factors) used and your reasons. Also provide a conclusion and include the reporting requirements for a Reporting Entity or a Non-Reporting Entity, whichever is applicable in this case. (4 marks)