TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RELATED PARTIES [1 record]
Record 1 - internal organization data 1998-10-15
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
- Amalgamation and Partnerships (Finance)
Record 1, Main entry term, English
- related parties
1, record 1, English, related%20parties
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Parties are related when one party has the ability to exercise, directly or indirectly, control or significant influence over the operating and financial decisions of the other or if one party has an interest in both parties, which guarantees control and the possibility of exercising significant influence. 2, record 1, English, - related%20parties
Record number: 1, Textual support number: 1 PHR
between related parties. 3, record 1, English, - related%20parties
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
- Fusion, absorption et coparticipation (Finances)
Record 1, Main entry term, French
- apparentés
1, record 1, French, apparent%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- personnes morales ou physiques apparentées 2, record 1, French, personnes%20morales%20ou%20physiques%20apparent%C3%A9es
correct, feminine noun, plural
- personnes apparentées 1, record 1, French, personnes%20apparent%C3%A9es
correct, feminine noun, plural
- entités apparentées 3, record 1, French, entit%C3%A9s%20apparent%C3%A9es
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Des personnes morales ou physiques sont apparentées si l'une a la capacité d'exercer directement ou indirectement un contrôle ou une influence notable sur les décisions concernant l'exploitation et la gestion financière de l'autre ou si une personne détient dans l'une et l'autre une participation lui assurant le contrôle ou la possibilité d'exercer une influence notable. 2, record 1, French, - apparent%C3%A9s
Record number: 1, Textual support number: 1 PHR
entre apparentés. 4, record 1, French, - apparent%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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