关联方属于什么信息？

中文

关联方属于企业会计信息的重要组成部分，涉及企业与关联方之间的交易、财务状况、经营成果等方面的信息。关联方是指与企业之间存在直接或间接控制关系，或可能对企业经营决策产生重大影响的企业或个人。

关联方信息的披露对于企业的财务报告至关重要。通过关联方信息的披露，投资者、债权人等利益相关者可以了解企业与关联方之间的交易情况，评估企业的财务状况和经营成果，从而作出更为准确的投资决策。同时，关联方信息的披露也有助于提高企业的透明度和信誉度，增强企业的社会责任感和公众信任。

关联方信息包括但不限于以下内容：关联方的名称、注册地址、法定代表人、注册资本、经营范围、与企业之间的关系性质、交易类型、交易金额、交易条件、未结算款项等。这些信息都应当真实、准确、完整地披露在企业的财务报告中。

英文

Related parties are an integral part of corporate accounting information, covering transactions, financial conditions, operating results, and other aspects between a company and its related parties. Related parties refer to enterprises or individuals that have a direct or indirect control relationship with a company or may significantly influence the company's business decisions.

The disclosure of related party information is crucial for a company's financial reporting. Through the disclosure of related party information, stakeholders such as investors and creditors can understand the transactions between the company and its related parties, assess the company's financial condition and operating results, and make more informed investment decisions. At the same time, the disclosure of related party information also helps to improve the company's transparency and credibility, enhancing its social responsibility and public trust.

The information on related parties includes but is not limited to the following: the name, registered address, legal representative, registered capital, business scope, nature of the relationship with the company, transaction type, transaction amount, transaction terms, outstanding balances, etc. All these information should be disclosed truthfully, accurately, and completely in the company's financial reports.