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Practical Handbook for Companies 2021

Linked operations

The article 18 of the LIS states that transactions between related persons or entities shall be valued at their market value.

The amount of the difference, if any, between the market value and the agreed value of the transactions shall be included in the boxes [01011] and [01012] "Related transactions:application of market value (article 18 LIS)" from page 12 of Form 200, as appropriate.

For more information on transactions with related persons or entities, see Chapter 8 of this Handbook.