related party
as defined in Directive 2013/34/EU of the European Parliament and of the Council of 26 June…, Article 2, point (3) (Definitions)
(3)
‘related party’ has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ();