# Related party transactions { "id": "S85112486", "title": "Related party transactions", "url": "/topics/S85112486", "kind": "topic-directory", "aeo_cohort": "topic-directory", "provider": "lcsh", "revision": "9c26549d39a64c5a", "catalogue_revision": "f050b5d4780b1289", "numeric_address": "9514065595071873600", "address_version": "morton4x16-v1", "coordinates": [ 0, 20, 19162, 38912 ], "answer_status": "Directory metadata; local answer requires separate source review", "truth_status": "Subject descriptor, not a factual answer or a demonstrated knowledge gap" } Here are entered works on transactions which occur in the normal course of business such as sales, purchases, transfers, etc. between related parties, e.g. a parent company and its subsidiaries, an enterprise and its principal owners, etc. Directory metadata is not a factual answer or evidence of a global knowledge gap. Source: https://id.loc.gov/authorities/subjects/sh85112486 No owner-reviewed local answer yet.