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This document outlines the requirements and procedures for disclosing related party transactions by local councils, ensuring compliance with AASB 124 standards.

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What is related party disclosure policy?

A related party disclosure policy outlines the guidelines and requirements for businesses to disclose transactions and relationships with parties that have a close connection to the company, ensuring transparency and mitigating potential conflicts of interest.

Who is required to file related party disclosure policy?

Publicly traded companies, as well as certain private companies, are typically required to file related party disclosure policies as part of their financial reporting obligations.

How to fill out related party disclosure policy?

To fill out a related party disclosure policy, companies should identify related parties, describe the nature of the relationships, disclose transactions that occurred, and provide details such as the amount and terms of the transactions.

What is the purpose of related party disclosure policy?

The purpose of a related party disclosure policy is to ensure transparency about business relationships that could affect the company's financial condition and to protect stakeholders by revealing any potential conflicts of interest.

What information must be reported on related party disclosure policy?

Companies must report the names of related parties, the nature of the relationship, the type and amount of transactions, and any outstanding balances as of the reporting date.

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