Auditor's dictionary. 2014.
related party — Under the Listing Rules, parties who are deemed to be related to a listed company in connection with transactions undertaken with the listed company. They are: • A substantial shareholder, that is a shareholder (excluding a bare trustee) who is,… … Law dictionary
related party — UK US noun [C] ► FINANCE, WORKPLACE a person or company, for example a shareholder or a company in the same business group, that is connected to the person or company previously mentioned and that often has some control or influence over that… … Financial and business terms
related party transaction — In the context of the Listing Rules, a transaction between a listed company and a related party of that company. Chapter 11 of the Listing Rules regulates these transactions. Related links class tests related party … Law dictionary
related-party transaction — ➔ transaction … Financial and business terms
related party transaction — UK US noun [C] ► FINANCE, WORKPLACE an agreement or arrangement between two companies or people that already have a business relationship, for example when a large company uses one of its shareholders to supply goods or services: »An… … Financial and business terms
related party transactions — The transfer of assets, liabilities, or the performance of services by, to, or for a related party irrespective of whether a price is charged. Under Financial Reporting Standard 8, companies should disclose in their annual accounts information on … Accounting dictionary
Related-Party Transaction — A business deal or arrangement between two parties who are joined by a special relationship prior to the deal. For example, a business transaction between a major shareholder and the corporation, such as a contract for the shareholder s company… … Investment dictionary
related-party transaction — A transfer of resources or obligations between related party, regardless of whether a price is charged … Big dictionary of business and management
related party — An individual, partnership, or company that has the ability to control, or exercise significant influence over, another organization … Big dictionary of business and management
transaction with a related party — See related party transaction. Related links Listing Rules related party Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.c … Law dictionary
