Treatise on Related Party Transactions By CA Kamal Garg

Treatise on Related Party Transactions By CA Kamal Garg

Contents

Chapter 1       Related Parties under Companies Act

Chapter 2       Related Parties under SEBI LODR

Chapter 3       Ind AS 24 (IAS 24): Related Parties

Chapter 4       Declaration in Respect of Beneficial Interest in any Share

Chapter 5       Promoter and Promoter Group

Chapter 6       Related Party Transactions – under Companies Act and SEBI LODR

Chapter 7       Omnibus Approval

Chapter 8       Material Related Party Transactions

Chapter 9       Disclosure of RPTs to the Stock Exchanges

Chapter 10     Borrowing Powers of Directors of a Company

Chapter 11     Loans and Investment by the Companies

Chapter 12     Restriction on Non-Cash Transactions involving Directors

Chapter 13     Material Subsidiary

Chapter 14     Specimen Policy for Determining ‘Material’ Subsidiary

Chapter 15     Specimen Policy on Materiality of Related Party Transaction