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Disclosure of related party transactions - sebi guidelines

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(Querist)
12 January 2016 Dear Experts,

Can anyone properly interpret the below definition.

A transaction with a related party shall be considered material if
the transaction(s) to be entered into individually or taken together with
previous transactions during a financial year, exceeds ten percent of the
annual consolidated turnover of the listed entity as per the last audited
financial statements of the listed entity.

As per New guidelines we have to inform regarding Material RPT, so am confused whether that definition will be read with regard to a transaction or a related party.
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CS Divesh Goyal

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CS Divesh Goyal (Expert)
12 January 2016 hey read the article on given link
https://www.csdiveshgoyal.info/2015/12/related-party-transaction-under-sebi.html
Hope your query will got solved.
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