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Terms for subject General containing related party | all forms | exact matches only | in specified order only
| English | Russian |
| related party | связанный субъект (A related party is a person or entity that is related to the entity that is preparing its financial statements (referred to as the 'reporting entity') [IAS 24.9]. (a) A person or a close member of that person's family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).  iasplus.com Alexander Demidov) |
| related party transaction | сделки между связанными сторонами (Lavrov) |
| related party transactions | сделки, в совершении которых имеется заинтересованность (AD Alexander Demidov) |
| related-party interest | заинтересованность (transactions which may have taken place as a result of the control or influence exercised by one party over another Alexander Demidov) |
| related-party transactions | сделки со связанными сторонами (DEFINITION of "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 to perform renovations to the corporation's offices, would be deemed a related-party transaction. Read more: investopedia.com Alexander Demidov) |
| Shill bidding occurs when a bid is placed without the intention to win the auction, or when a party related to the seller bids. | Фиктивная торговля состоит в совершении ставки без намерения выиграть аукцион или в совершении ставки участником торгов, состоящим в сговоре с продавцом. (Alexey Lebedev) |