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文件分享（File sharing） Fourth chapters 4.1 definition of related party transactions The definition of related party transactions is based on the definition of related parties. Only when those companies and individuals are identified are related parties can we accurately define the related party transactions. Chinas Ministry of Finance issued the accounting standards for Enterprises No. thirty-sixth - related party disclosure provides that related party transactions refers to the transfer of resources or obligations between related parties, regardless of whether or not to collect the price. China Regulatory Commission issued the Ministry announced the stock issuance audit Memorandum No. fourteenth on the definition of major related party transactions is: total transaction issuer and its affiliates reached more than 30 million yuan or higher than the net asset value of related transactions by recent audit 5%. Through the above definition of related party transactions, we can see that related party transactions have the following characteristics: First of all, the related party transactions are in accordance with the criteria of related parties, and between enterprises constitute related party relationship of enterprise and individual transaction, which is usually in the related party has been the presence of transactions between related parties. Secondly, the transfer of resources or obligations is the main feature of related party transactions. Under normal circumstances, the transfer of resources and obligations at the same time, risk and remuneration are also transferred accordingly. Finally, the transfer price of resources or obligations between related parties is the key to understanding the related party transactions. 4.2 nature of related party transactions The nature of the related party transaction is an important theoretical problem in theoretical circles at home and abroad have basically reached a consensus, the related party transaction is a neutral economic c