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003 – Disclosures of receivables/ payables with related parties eliminated during consolidation (Annex 68-D)

Bulletin No.

Date

Subject Matter

Clarification/Details

003

Feb. 16, 2012

SRC Rule 68,  as amended (2011)

Disclosures of receivables/ payables with related parties eliminated during consolidation (Annex 68-D)

Information required under par. (1)(A)(ii) and (1)(F)(ii) on receivables/payables with related parties that are eliminated during consolidation, may be incorporated in the applicable schedules under Annex 68-E of Part II. 

 

The subject information need not be comparative. It shall cover only to those transactions eliminated at the reporting entity’s level.

 

This disclosure requirement is applicable only to issuers of securities to the public, companies listed in an exchange and public companies as provided under Part II of the Rule.