OBLIGATIONS OF LISTED ENTITY WHICH HAS LISTED ITS MUTUAL FUND UNITSSecurities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
OBLIGATIONS OF LISTED ENTITY WHICH HAS LISTED ITS MUTUAL FUND UNITSSecurities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
Related party transactions are material when they exceed turnover-based percentage and fixed-sum thresholds tied to consolidated turnover. Materiality of related party transactions is determined by three consolidated turnover tiers using last audited consolidated turnover: (I) up to Rs.20,000 ... Summary
Related party transactions are material when they exceed turnover-based percentage and fixed-sum thresholds tied to consolidated turnover.
Materiality of related party transactions is determined by three consolidated turnover tiers using last audited consolidated turnover: (I) up to Rs.20,000 crore - 10% of turnover; (II) >Rs.20,000 crore to Rs.40,000 crore - Rs.2,000 crore plus 5% of excess over Rs.20,000 crore; (III) >Rs.40,000 crore - Rs.3,000 crore plus 2.5% of excess over Rs.40,000 crore, with an overall cap where the lower of that sum or Rs.5,000 crore applies.
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