Related Party Transactions [section 188] The definition of - TopicsExpress

Related Party Transactions [section 188] The definition of ‘related party’ with respect to a company has been widely defined and includes: • Holding Company, • Subsidiary Company, • Sister Subsidiary, • Associate Company, • Directors, Key Management Personnel (including relatives), • Firms / companies where directors / relatives are interested and • Senior management i.e. members of core management team one level below executive directors including functional heads.

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