I would like to ask listed companies to disclose related party transactions, and whether the amount of these related party transactions is offset in the disclosed annual report data?

For example, Company A has a subsidiary B, Company B has a subsidiary C, and Company A has an affiliated company D, so in the statement of Company B, the transactions between C and B are offset, but the transactions between B and A and D are related transactions that need to be disclosed. Therefore, the offset will not be made public, and the public cannot offset it.