> You're ignoring what I'm saying. This has nothing to do with related parties. I don’t understand what’s “this” that has nothing to do with related parties.

> You're ignoring what I'm saying. This has nothing to do with related parties. I don’t understand what’s “this” that has nothing to do with related parties. Your first comment “If its equity accounted it won't be considered a related party as far as I understand. Related party in IFRS isnt what you think it is.” and your second comment “It's not a related party that's the point.” were about what is a “related party” and about nothing else! You write that “Microsoft applies the equity method because it has significant influence over OpenAI”. According to IFRS “An associate is an entity over which the investor has significant influence.” That makes an OpenAI an associate of Microsoft given your previous claim. Agree or disagree? According to IFRS “An entity is related to a reporting entity if […] One entity is an associate or joint venture of the other entity”. In this case one entity is an associate to the other. It doesn’t give to any particular “entity” in that definition the “reporting” role - it says just “one” and “the other”. That makes OpenAI a related entity to Microsoft if Microsoft has significant influence on OpenAI.