(1) Povezane osebe po tem zakonu so pravno samostojne osebe, ki so med seboj bodisi upravljalsko, kapitalsko ali kako drugače povezane tako, da zaradi navedenih povezav skupno oblikujejo poslovno politiko in delujejo usklajeno z namenom doseganja skupnih poslovnih ciljev, oziroma tako, da ima ena oseba možnost usmerjati drugo ali bistveno vplivati nanjo pri odločanju o financiranju in poslovanju, oziroma tako, da poslovanje ene osebe oziroma njeni rezultati poslovanja lahko pomembno vplivajo na poslovanje oziroma rezultate poslovanja druge osebe.
(1) Related entities pursuant to this Act shall be legally independent entities related in terms of either management, capital or other aspects, so that they either, due to the said relations, jointly formulate their business policy and perform concerted actions so as to attain joint business objectives, or one of the entities can direct the other or exert significant influence upon its decision-making process as regards financing and business, or the operations of one entity or its business results significantly influence the operations or business results of another entity.