Treatise on Related Party Transactions (Under the Companies Act, 2013 and SEBI (LODR) Regulations, 2015)

 ......................................................................................................................................
Description
It gives me immense pleasure to present before the readers the first edition of the book on "Treatise on Related Party Transactions under the Companies Act, 2013 & SEBI (LODR) Regulations, 2015'.
This book is equipped with the following features:
1. Related Parties under Companies Act
2. Related Parties under SEBI LODR
3. Ind AS 24 (IAS 24): Related Parties
4. Declaration in Respect of Beneficial Interest in any Share
5. Promoter and Promoter Group
6. Related Party Transactions - under Companies Act & SEBI LODR
7. Omnibus Approval
8. Material Related Party Transactions
9. Disclosure of RPTs to the Stock Exchanges
10. Borrowing Powers of Directors of a Company
11. Loans and Investment by the Companies
12. Restriction on Non-Cash Transactions involving Directors
13. Material Subsidiary
14. Specimen Policy for Determining 'Material' Subsidiary
15. Specimen Policy on Materiality of Related Party Transaction
I would like to acknowledge my mentor Mr. Sanjay Kumar Goyanka, Chartered Accountant; my brother Mr. Vimal Garg, Advocate Jatinder Nagpal Ji, father figure to me and CA. Nimish Nagpal, my younger brother for their constant encouragement and motivation. I would also like to acknowledge my professional colleagues Mr. Sunil Keswani, M.Com, PGDBM; Mr. Mahavir Aggarwal, CA; Mr. Himanshu Sarpal, CA and my teacher Dr. K. Venkata Subramanian for sharing their inputs for this book.
......................................................................................................................................
Table of Contents
Chapter 1. Related Parties under Companies Act
Chapter 2. Related Parties under SEBI LODR
Chapter 3. Ind AS 24 (IAS 24): Related Parties
Chapter 4. Declaration in Respect of Beneficial Interest in any Share
Chapter 5. Promoter and Promoter Group
Chapter 6. Related Party Transactions – under Companies Act and SEBI LODR
Chapter 7. Omnibus Approval
Chapter 8. Material Related Party Transactions
Chapter 9. Disclosure of RPTs to the Stock Exchanges
Chapter 10. Borrowing Powers of Directors of a Company
Chapter 11. Loans and Investment by the Companies
Chapter 12. Restriction on Non-Cash Transactions involving Directors
Chapter 13. Material Subsidiary
Chapter 14. Specimen Policy for Determining 'Material' Subsidiary
Chapter 15. Specimen Policy on Materiality of Related Party Transaction
......................................................................................................................................
Author Details
CA. Kamal Garg