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    <title>What is the definition of related party?</title>
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    <description>A related party is any person or entity related to the reporting entity by virtue of control, joint control, significant influence, or by being key management personnel of the reporting entity or its parent. The concept includes close family members of such persons. Associates include their subsidiaries and joint ventures include their subsidiaries, so entities connected through those associate or joint venture structures are also related parties.</description>
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    <pubDate>Fri, 29 Nov 2024 14:10:00 +0530</pubDate>
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