the existence of related party relationship is based on control, common control or significant influence. When judging whether there is a related party relationship, we should follow the principle that substance is more important than form.

If there are no other conditions, only according to the data of shareholding ratio:

If the shareholding ratio does not reach 2%, it is considered that it has not achieved significant impact;

when the shareholding ratio is between 2% and 5%, it is of great influence (joint venture);

if the shareholding ratio exceeds 5%, it belongs to the control (subsidiary).

From an enterprise's point of view, the parties with related party relations include:

1. The parent company of the company includes not only other enterprises that directly or indirectly control the enterprise, but also departments and units that can directly or indirectly control the enterprise.

(1) An enterprise directly controls one or more enterprises.

(2) an enterprise indirectly controls one or more enterprises through one or several intermediate enterprises.

(3) An enterprise controls one or more enterprises directly and indirectly through one or several intermediate enterprises.

2. The subsidiaries of this enterprise include other enterprises directly or indirectly controlled by this enterprise, as well as units and trust funds directly or indirectly controlled by this enterprise.

suppose that company a holds 4% of the shares of company b and company b holds 6% of the shares of company c, and there is no other relationship. in this case, company a cannot control company b, even if company b controls company c, company a and company c have no control relationship.

3. Other enterprises controlled by the same parent company as this enterprise.

4. investors who implement * * * common control over the enterprise, where * * * common control includes direct * * * common control and indirect * * * common control. The investors who directly or indirectly control an enterprise are related parties with the enterprise, but these investors cannot be regarded as related parties just because they control the same enterprise.

5. Investors who exert significant influence on the enterprise. The major impact here includes direct major impact and indirect major impact. There is a related party relationship between the investors who have a great influence on the enterprise and the enterprise, but these investors cannot be regarded as having a related party relationship just because they have a great influence on the same enterprise.

6. Joint venture of the enterprise. A joint venture is based on the premise of joint control. When two or more parties jointly control an enterprise, the enterprise is a joint venture of investors.

7. The joint venture of this enterprise. Joint venture and significant influence are related. If investors can exert significant influence on the invested enterprise, the invested enterprise is regarded as an investor's joint venture.

8. The main investors of the enterprise and their close family members. Individual major investors refer to individual investors who can control, jointly control or exert significant influence on an enterprise. Examinations accompany you to grow up

(1) The relationship between an enterprise and its main investors.

(2) the relationship between an enterprise and its main investors' close family members.

9. Key management personnel of the enterprise or its parent company and their close family members.

(1) the relationship between an enterprise and its key management personnel.

(2) the relationship between family members of an enterprise and its key management personnel.

1. Other enterprises controlled, * * * jointly controlled or exerted significant influence by major investors, key management personnel or close family members of the enterprise.

(1) the relationship between an enterprise and other enterprises directly controlled by the main investors of the enterprise.

(2) the relationship between an enterprise and other enterprises directly controlled by family members who are closely related to the main investors of the enterprise.

(3) the relationship between an enterprise and other enterprises directly controlled by the key management personnel of the enterprise.

(4) the relationship between an enterprise and other enterprises directly controlled by family members who are closely related to the key management personnel of the enterprise.