According to IAS 24,disclosures Required for Transactions with Related Parties

According to IAS 24,disclosures required for transactions with related parties in the wholly owned group include:

A) the aggregate amounts receivable from and payable to related parties as at the reporting date classified into current and non-current categories.
B) aggregate number of shares and options held by the related party as at the reporting date including the class of share, unit, option or other equity instrument.
C) the nature of terms and conditions of share and option transactions.
D) the fair value of any equity transaction with any related party as at the reporting date.

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