related-party transactions
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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 — 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 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 — 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 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 — Two individuals or organizations whose relationships involve the exercise of *control, dominance, or influence. It is assumed that transactions between related parties may not be made at *arm’s length, and the *disclosure of transactions of this… … Auditor's dictionary
related — Standing in relation; connected; allied; akin. Nowland Realty Co. v. Commissioner of Internal Revenue, C.C.A.7, 47 F.2d 1018, 1021. Goods are related for trademark purposes if they are used in conjunction with one another or are associated… … Black's law dictionary
party wall — n. A wall built on the border between two pieces of property that is shared equally by both owners. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. party wall … Law dictionary
Nazi Party — National Socialist German Workers Party Nationalsozialistische Deutsche Arbeiterpartei … Wikipedia
Uniform Electronic Transactions Act — The Uniform Electronic Transactions Act ( UETA ) is one of the several United States Uniform Acts proposed by the National Conference of Commissioners on Uniform State Laws (NCCUSL). Since then 46 States, the District of Columbia, Puerto Rico,… … Wikipedia
The Gathering (computer party) — The Gathering (abbreviated as TG for short) is one of the largest computer parties in the world. It is held annually in Vikingskipet Olympic Arena in Hamar, Norway, and lasts for five consecutive days (starting on the Wednesday in Easter each… … Wikipedia