(5) Definitions of a related party as set out in the International Accounting Standards adopted by the Commission in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council should apply to Directives 78/660/EEC and 83/349/EEC.
5) Starptautiskajos grāmatvedības standartos , kurus Komisija ir pieņēmusi saskaņā ar 2003. gada 29. septembra Regulu (EK) Nr. 1606/2002, noteiktās saistīto pušu definīcijas, ir jāattiecina uz Direktīvām 78/660/EEK un 83/349/EEK.