IND AS a4 Relared 2oc sclosvres

Ny needed9

Trana athru ntowd b olared qaouh2s may no be

enYesod uoith unvelated sosdies

ranmathionu with unvelaed artia qer unluenud

betou lated rovk trasaukions.

Objeuhve

FSAhould ouwe neeaSYH dicdocUes Lo Nt

Commihrank
Ralated RalanA os balanta
toilth velaed oith reatd
vani auhons ootie and ovhie.
talonioni hips

S
obyectives above 1, the dirdoore
Enphaaiging an he
MaiMLMene a

Nod ayliiable to
ulitab to

duties
f t atult entiky
f enty
dndi vidual Condidenti alily
)4 dcdosove u pohi bited
entil

rs es
an

IND A ro ) brarute rgdaor qownirg

authoil
tnrra qraup hsaniahons
excer ote ol tnuestmen lo)
Oome De-tninons

Ralaed e t
a onon o
i selabed to he kerotig Erkt
i) an entik tha

Kpoatiyeg ts Fs.
hak ir panaire
Entig
altenhion
elahionihup atenhion
stelahionshP to e
#While toniden g9 a ulaed dy
Sobstante.of the ulahorahip, o mesal,
divetred towands

the loal om.

Ondestanding oahonship b/o the Kepoxhng
Paya 9 (a) -

and the Aeotbont

enty
flwuonkamik is relhs
Anerson or a doce member otha

to a lpoxhg enht,i
ot the Rapporhig entik, or

(t) kas canlrel/ joint tontoo

(ity has igniea unllun Ovedhe enti
Repowig ent, OY
oY
(ii)
ty fr a member KMP
RMP
the eting entior
a Jaren 3he ehig entiky

Controf ouex 0ex invelee ohun i Cnsosee o hai w

to vasuable ulung& tom its invowemr oith he
iuodree and ha the abilikg o ahe hote uhnt
JolnTolat ConrvofConhratually 09reed shosuna
Contyl ohith enisle whon decinou abou leran
Atiuhes 9tRaise vnaninous Conen el 3hu rarhios

hosug Conhal

un he
# S iian unfuna Touer to (ostiunah
bur
noun tialeroxaha9 poy
deuisons of inue ee,
Ao tonro rose Aoliues.

KmP eruont ohe haue aulhorikf JYoniLlik

athwhe e
diaehng + onyelking
or anning t

and uircuder any

entik dixetty or
ndieuy) oib
direulo tohtbhur ED/NED and anu axuon
to att
it acwlomed
Lohose dreihbrnt, the BoD

Cloe Mennbexa4:
epeued to unnte be infeventud
he 9nes whe maybe
in thuir dealingk i h the enhik
b o r Asuon

intudes : Paxans

Individual + pouce/Domestie
Boher faotaur
isYer

childver dpendene, (roose too)

aConfou one /moe ukidiasuies

#ovent: n enhky
to sasir C.
 olahieishp Keoing
ava (b) Under dan ding
and Anothor enhiy (ia)
Enilg

An enh is ubhd to a Reraetig Enhly ay the

ollew ing tonditon hy
membex
he Same
grp
Enhty and RE a

(lasent + sub + fellow sub)

an aotae/join venive hke othor
i) One enhis

enlkyo e ohex
ently grop)
venuves
3anme hir oy
Rrd (ose4
Bo tnhhes ane join
ohor
One enhy is a
Tv a 3 entiy and he an

Mouake the id entiky

anoecake
Asotiae -

n tudes ubsrdiosy
Ty
Jv Lnwdes ubcidiay
anueaox ase nok relares auoroicalky
Co-venores / Co

(v&ntk i a a_sot- erylogrunt benedih pun dov the benr

entayesn either he RE/an enhley elahl to RE

(vhe enhky k tontrollydotaky tondvolled b a

paxsan
idenhhed un Pana 9lad

(vil) reuon identified aboue (Pava 1 (aG) ) Jai sud

n e h e ove he enty or a mumber kme
 e en / arank h e eni
k
viii) Me entik, or a y mamber gaf,
povidea
ovidea kmP sewíca to RE panen RE

ara aC)),
b e snonsourg
dhe RE i itsel the lan,
aluo tolared to he RE
eloyese ae

an no
Kelared antha
Indersranding oho

lwo Venruve
(O
huwo enhhee ) i detu Cedoenr
ane o RP )nan e
Cutomor
e no RP 1i) a d e Uion
Sily eaute
sioly becau u) Pullie uhlihe
Soyplier
t h e y shote
they h a u e . a
anthiror
oink Lonhol )Dy and dishrbu
Dircoyplker Over a JY. Ogunttes a
genorad
Member o ov Ha pnoi
kmP in tommon dors NoT tM ohom an

o) Sigitian
inene b a
entik
tsarauk
etaue a memer
kme one
RE a sigri ha
thhk ha a
AN nor RP volume
fiy vivtte busdnes
ian
in u u n u ove
thuir oma s
dealinos woith emomic

enti eni dapendena

Relahd lary ransathion

1áaY e as 0Uvtes /sonicu/ obugahior o a

KE and a nelared (anl, nagardleu eokab a
neute is changed ov ro

lonealahon ohich IND A -10 alis

dnluder all enployee baral
atlies IND A-19).
- fovon 4 Conidevaton aid/yab/ rouidedan
owie
in eachange or
entiky on behalt o ntk,
on
1eceivecd dhe entil iaclL aid ayabe
in epu he tnfk)
behal e dhe gann
ntludes
a) Ihot teim enpoyee Jersp
Posk eglojmant derehts
Otov long teum enaik
teeminahon teneih and

Share baee onane

ovenmen
Reeres to p, v genuès f tmilar bodie coherer
Doral nahonal / interrahonal.
Covernmen klareed entil
tha tontroledjoiaky conlvolued or
dn entily
Sitanty in luened ov,
 sdlocue
hoo inds

Careao Categeu

Reamires dstlowres Kaaui'ves disdotoreu

oulohioruhipt and ifeu d
uen tough treu
Ps ohun thwe ame RPTs.
he
0a 10 RTk bw
disloced Re.
Entha
GovernmanRelahd
eouhon to
in
in relabon
relabion to
to
gkcdoruresdksdotuns

An RE k execoy pom
Canuritrmant oih
oilh
balante ni)
i)RPT' i) o
/tignisecank influana
ha tonfeljois
cankraB
)A sovt that
and
Over the RE
RP becaue sama gov- has
ha
tha is an

Bdnalhaw entk
oer Loth RE0or entk.
/
Houwever RE chalu dialore

Name e pv
Juahonhip coibh i
)Narvve e gov