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26.5 Common related party transactions

In order to comply with the related party disclosure requirements, a reporting entity must identify all of its transactions with related parties.[…]

26.5.1 Disclosure of related party equity method investments

Equity method investees are, by definition, related parties of the equity holder.

It's not a related party that's the point.

“Equity method investees are, by definition, related parties of the equity holder.” suggests otherwise. You may need to elaborate your point.