Related party

Hello tutor

IAS 24 says : A person or a close member of that person’s family is related to a reporting entity if that person: (ii) has significant influence over the reporting entity;

and An entity is related to a reporting entity if any of the following conditions applies:(vii) A person identified above has significant influence over the entity.

Kaplan example gives :

Mr X has significant influence over entity A and B.
But it says A and B are NOT related party.

why is that so? Let say entity A is reporting entity, and entity B is significantly influenced by person identified above, are they not related?

Thank you