Related party transactions: newly material transactions must be placed for shareholder approval under revised materiality rules. Clarification on Regulation 23 confirms that RPTs approved by the audit committee and shareholders before the operative date need no fresh approval; existing pre notification contracts that continue and become material under the revised materiality threshold must be placed for shareholder approval at the first general meeting after the operative date; and omnibus audit committee approvals must still be presented to shareholders when transactions are material under Regulation 23(1).