Definition of "transaction"


Is the definition of "transaction" the same for both non-related party and related party transactions?

No, there is a different definition of "transaction" in the context of non-related party transactions and related party transactions respectively.

In the context of non-related party transactions, it means acquisitions or disposals of assets by a listed issuer or its subsidiaries but excludes transactions of a revenue nature in the ordinary course of business.

In the context of related party transactions, it includes acquisitions, disposals or leasing of assets, establishment of joint ventures, provision of financial assistance, provision or receipt of services or any business transaction or arrangement entered into by a listed issuer or its subsidiaries.