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    <title>Disclosure obligations of listed entities in relation to Related Party Transactions</title>
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    <description>Listed entities must provide audit committees with details for approval of related party transactions, including type, material terms, related party identity and relationship, tenure, value, turnover percentage (consolidated and subsidiary standalone where applicable), and, for loans/advances/investments, source of funds, nature, cost and tenure of indebtedness, terms and security, purpose of funds, justification of interest to the entity, and any valuation or external reports; audit committees must annually review long term or recurring RPTs, and entities must disclose RPTs to shareholders and to stock exchanges semiannually in the prescribed format.</description>
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