| 2.22 | Related parties |
| | (a) | A person, or a close member of that person’s family, is related to the group if that person: |
| (i) | has control or joint control over the group; |
| (ii) | has significant influence over the group; or |
| (iii) | is a member of the key management personnel of the group or the group’s parent. |
| | (b) | An entity is related to the group if any of the following conditions applies: |
| (iv) | The entity and the group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). |
| (v) | One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). |
| | (vi) | Both entities are joint ventures of the same third party. |
| | (vii) | One entity is a joint venture of a third entity and the other entity is an associate of the third entity. |
| | (viii) | The entity is a post-employment benefit plan for the benefit of employees of either the group or an entity related to the group. |
| | (ix) | The entity is controlled or jointly controlled by a person identified in (a). |
| | (x) | A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). |