Financial Statements

Related-Party Disclosure

Definition

What is Related-Party Disclosure?

Disclosure of transactions and balances involving connected persons or entities.

Example in practice

The annual report lists loans to a director-controlled company.

Keep learning

Income generated from selling goods or services before expenses are deducted.

The percentage increase or decrease in revenue over a period.

Direct costs attributable to goods or services sold during a period.

Gross profit expressed as a percentage of revenue.

Think you know your investing terms?

Put your knowledge to the test with a quick quiz.