Market Update
Open access
Reading a related-party transaction table without taking it on faith
By Asan Administrator
RPT disclosure is a compliance table for most companies and a governance signal for a few. Telling them apart is a matter of process, not instinct.
Related-party disclosure is mandatory, standardised, and โ for most readers โ skimmed. We read it first. This note walks through the questions we put to every RPT table in a coverage note.