Dear Valued Client,


The Securities and Exchange Commission of Pakistan has issued Notification /Directive S.R.O. 1194 (I)/2018 dated October 2, 2018


  • The attached notification prescribes the related party transaction and their treatment.
  • The notification prescribes the direction related to “related party transactions policy”, excluding the transactions occurring on “arm’s length transaction” principle and defining the said principle also.
  • The minimum information required to be presented for approval of related party transaction is also prescribed.
  • The notification also prescribes to maintain the record of related party transactions where directors are involves (serial number 7) as per Annexure- I. However this requirement will be effective from January 1, 2019.
  • The Director interested will circulate the information of interest as per Annexure-II in the immediate next meeting.
  • The Regulations are effective at once except serial No. 7 as mentioned above.

Document Link

Regulations RPT- vetted by PLAD-Final