There is a provision in the Companies Act, 2013 regarding related party transactions to ensure ethical standards in managerial decisions. From the following options identify who is not a related party as per the Companies Act, 2013.

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Human Resource Management
Financial Statements
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There is a provision in the Companies Act, 2013 regarding related party transactions to ensure ethical standards in managerial decisions. From the following options identify who is not a related party as per the Companies Act, 2013.