Annual report disclosures: mandated related party, MD&A and accounting-treatment transparency obligations follow listing rules. Schedule V requires listed entities to include in the annual report: detailed related party disclosures compliant with the Accounting Standard, including year-end and maximum outstanding loans/advances/investments among holding, subsidiary, associate and director-interested entities; Management Discussion and Analysis covering industry, risks, controls, operational and financial performance and specified ratio changes with explanations; and disclosure where accounting treatment departs from Accounting Standards together with management's justification.