related parties

related parties
 связанные стороны; связанными считаются стороны, если одна контролирует или оказывает существенное влияние при принятии финансовых и хозяйственных решений на другую сторону.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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