Definition of "transaction"
Are outstanding receivables of a related party deemed to be financial assistance by a listed issuer?
assistance” is regarded as a transaction for purposes of Part E of Chapter 10
and is defined to include forgiving a debt or releasing or neglecting to
enforce a financial obligation of another. In this regard, outstanding
receivables of a related party which are written off or neglected to be
enforced would be regarded as a related party transaction.