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In the Disclosure Form, can different transactions with the same related person or same transaction with different related persons be consolidated?

Transactions of a different nature with the same related person or similar transactions with different related persons must be listed as separate items. However, a person’s transactions may be consolidated if:
  • All transactions were with the same related person;
  • All transactions are of the same type (services, financial, tangible or intangible);
  • All transactions are of the same nature (expense or revenue).