An individual is connected with the issuing company if he is a director or employee of that company or of a subsidiary or partner of that company1.
| Term | Commentary |
| Partner | Whether a person is a partner depends on all the facts. A partnership is the relationship that subsists between persons carrying on a business in common with a view of profit2. For more on partners see B7.101. |
| Employees and directors | An individual can be either a director or employee or both3.
For more on the meaning of director see D3.103. |
| Related person to the issuing company | A 'related person' in relation to the issuing company, is any company of which the individual or his associate is a director, and the company |
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