close relatives gen.

[lena_ya]

Кто такие close relatives в этом контексте?

All legal entities that can be controlled or significantly influenced are considered to be a related party. In addition, directors or the ultimate parent company and close relatives are regarded as related parties.

[muzungu]

По-моему, буквально - близкие родственники.

Close members of the family of an individual are close relatives of the individual or members of the individual's immediate family who can be expected to influence, or be influenced by, that individual in their dealings with the entity.
http://www.moneycontrol.com/glossary/loans/close-relatives_408.html

Close Relatives
As per section 6 of the Companies Act, a close relative acceptable as guarantor is any of the following: Father, mother (including step mother), son (including step son), son's wife, daughter (including step daughter), son's son, son's son's wife, son's daughter, son's daughter's husband, daughter's husband, daughter's son, daughter's son's wife, daughter's daughter, daughter's daughter's husband, brother (including step brother), brother's wife, sister (including step sister), wife/husband and sister's husband. However for consideration of these relatives as guarantors for the loan they should comply with the age and other norms of the company.

Related party - parties are considered to be related if one party has the ability to (a) control the other party, or (b) exercise significant influence over the other party in making financial and operating decisions, or if the related party entity and another entity are subject to common control. Related parties include:
i. Entities that directly, or indirectly through one or more intermediaries, control, or are controlled by, the reporting entity;
ii. Associates, meaning entities over which the investor has significant influence;
iii. Individuals owning, directly or indirectly, an interest in the reporting entity that gives them significant influence over the entity, and close members of the family of any such individual;
iv. Key management personnel, and close members of the family of key management personnel; and
v. Entities in which a substantial ownership interest is held, directly or indirectly, by any person described in (iii) or
(iv), or over which such a person is able to exercise significant
influence.
In considering the related party relationship, attention should be paid to the substance of the relationship and not merely to its legal form.
http://www.treasury.gov.cy/treasury/treasurynew.nsf/All/F2732098E44C72D8C2258234003F81EA/$file/Γνωστοποιήσεις για Συνδεδεμένα Μέρη.pdf?OpenElement

[leka11]

близкие родственники
см.http://www.minfin.ru/common/upload/library/no_date/2012/IAS_24.pdf
"Связанная сторона — это частное лицо или предприятие, связанное с предприятием,
составляющим свою финансовую отчетность (в настоящем стандарте именуемым
«отчитывающееся предприятие»).
(a) Частное лицо или ***близкие родственники данного частного лица являются
связанной стороной ..."
+http://www.audit-it.ru/ifrs/terms/items/related-party.html
В соответствии с МСФО к связанным сторонам компании относятся:
....
- члены ключевого управленческого персонала компании, в том числе материнской (а также близкие члены их семей);

- лица, осуществляющие контроль, совместный контроль или оказывающие значительное влияние на компанию (а также близкие члены их семей);
.....

[lena_ya]

да, спасибо! значит буквально