DEverbundene Partei; nahe stehende Unternehmen und Personen; nahe stehende Partei
FRpartie liée
Definīcija:parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions.
VVC izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini