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Key Management Personnel
Individuals who have the authority and responsibility for planning, directing, and controlling the activities of an entity, typically at a senior level.
Joint Control
A situation in an arrangement where more than one party has control together, requiring unanimous consent for decision-making.
Economic Entity
An organization or unit in the economy that is capable of conducting economic activities, such as businesses or households.
Contractually Agreed
Pertains to terms, conditions, or arrangements that have been explicitly consented to by all parties involved through a formal contract.
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