a party is considered related to a company if: 1. the person has direct or indirect control over the company; 2. the party is a Subsidiary company; 3. the party is a member of the same Group in which the company is a party to; 4. the party is a Board Member of the company or member of its executive management; 5. the person is a Relative of a related party referred to in paragraph (1) or (4); 6. is a company under the control or combined control of or material influence of the related parties referred to in paragraph (4) and (5) through their direct or indirect voting power; When determining Related Parties, the provisions of the Law, Bylaws and International Accounting Standard No. 24 and amendments thereto shall be taken into account.