For the purpose of this Module, 'Connected counterparties' includes companies or persons connected with the bank, including, in particular; controllers of the bank, (and their appointed board representatives) as defined in Chapter GR-5, subsidiaries, associates and related parties of the bank as defined by IFRS; holders of controlled functions in the bank as defined by Module LR-1A and their close family members(as defined by IFRS – IAS 24); members of the Shari'a Supervisory Board.