A party is related to an entity if:
a) Directly, or indirectly, the party:
• Controls, is controlled by, or is under common control
with the entity
• Has significant influence
or
• Has joint control
b) The party is an associate of the entity
c) The party is a joint venture in which the entity is a venturer
d) The party is a member of the key management personnel
e) The party is a close member of the family in (a) or (d) above
f) The party is an entity that is controlled, jointly controlled or
significantly influenced by an individual in (d) or (e)
g) The party is a post-employment benefit plan for the benefit of
employees of the entity or any related entity.