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        SEBI

        Schedule 12 - Related Party Transactions

        Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
        Schedules Sch
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        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.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            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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