NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2022 (cont’d) 3. Significant accounting policies (CONT’D) (za) Related parties (cont’d) (a) A person or a close member of that person’s family is related to the Group and the Company if that person:- (i) has control or joint control over the Group; or (ii) has significant influence over the Group; or (iii) is a member of the key management personnel of the Group. (b) An entity is related to the Group and the Company if any of the following conditions applies:- (i) The entity and the Group are members of the same group. (ii) The entity is an associate or joint venture of the other entity. (iii) Both entities are joint ventures of the same third party. (iv) The entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefits of employees of either the Group or an entity related to the Group. (vi) The entity is controlled or jointly-controlled by a person identified in (a) above. (vii) A person identified in (a)(i) above has significant influence over the Group or is a member of the key management personnel of the Group. (viii) The entity or any member of an entity of which it is a party, provides key management personnel services to the Group. 182
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