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Accounting Basic Knowledge: Related Parties And Their Content

2011/1/28 10:48:00 33

Accounting Related Content

The related parties mainly include:


Controlling shareholders; other shareholders; controlling shareholders or controlling shareholders or controlling shareholders; controlling shareholders and controlling shareholders.

main

Shareholders' substantive influence

legal person

Or a natural person; a joint venture that the issuer participates in; a joint venture that the issuer participates in; a major investor individual, a key managerial personnel, a core technical personnel, or other enterprises controlled by those closely related to the above; and other legal persons or natural persons who have a substantive influence on the issuer.


The relationship mainly refers to the way or means to directly or indirectly control or exert significant influence on issuers in financial and business decisions, including related parties and issuers.

Between

The existence of equity relations, personnel relations, management relations and business interests.


Related party pactions include:


Buying and selling commodities; buying or selling tangible or intangible assets; merging or merging legal persons; pferring or pfering shares; providing or receiving labor services; Acting; leasing; undertaking various contracts or non contractual forms of entrusted operations; providing funds or resources; agreement or non contractual permission; undertaking insurance; pferring cooperative research and development or technology projects; paying remuneration to related parties; establishing cooperative ventures; cooperative development projects; and other major pactions that affect the issuers.

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