The words "related party" and "related party transactions" have the same meaning as defined by the international accounting standards adopted by Commission Regulation (EC) No 2238/2004 of 29 December 2004, in particular the part of its Annex IAS 24 entitled "Purpose of related party disclosures", and by any Community regulation that may amend it.
Article R123-199-1
Updated 6 Nov 2023

