Related Party Transactions (RPTs) kya hote hain? 🤝💼 Ye to office gossip jaisa lagta hai! Option: Sirf international partners ke saath agreements, Company aur uske close rishtedaaron ke beech ka len-den, Company ke bahar wale logon ke saath business deals, Illegal financial jugaad

**Related Party Transactions (RPTs)** yani **rishtedaari mein business** ka maamla hai! 😅 Ye hota hai jab company apne **khaas logon** ke saath deal karti hai, jaise: * **Beta companies:** Jo parent company ke control mein hain * **Maa-Baap companies:** Jo is company ko control karte hain * **Shareholders:** Jinke paas company ka bada hissa hai * **Directors:** Company ke board ke members * **Top management:** Jo company ko chalane mein mahaarathi hain Lekin ye sab **transparent** hona chahiye, kyunki **conflict of interest** ka khatra rehta hai. Isliye niyam hai ki in transactions ko sabke saamne rakhna zaroori hai, taaki investors aur stakeholders ke hith surakshit rahen.

Arre yaar, ye RPTs (Related Party Transactions) bade risky business hain! 😰 Par ek cheez jo risk **nahi** hai, wo hai "**Company operations mein increased transparency aur accountability**". - RPTs se transparency kam ho jaati hai, zyada nahi! 🕵️‍♂️ - Ye deals often shady hoti hain, market price se alag - Regular shareholders ko pata bhi nahi chalta ki kya ho raha hai - Ye sab milke company ki governance ko weak kar deta hai Yaad rakhna, jab bhi RPTs ki baat ho, to extra careful rehna. Kyunki yahan pe transparency aur accountability ka naach hota hai, lekin ulta wala! 🙃

Arre baap re, **irregular RPT** approve karna matlab **'Risky Position Taking'**! 😱⚖️ **RPT kya hota hai?** - Related Party Transaction - Company aur uske close connections (directors, shareholders) ke beech ka len-den **Irregular RPT approve karne ke consequences:** - Legal cases ho sakte hain - Financial penalties lag sakti hain - Aur haan, **jail** bhi ho sakti hai! 🚔 **Kyun itni sakhti?** - Fiduciary duty ka violation hota hai - Conflict of interest ho sakta hai - Fraud ka risk hota hai Yaad rakho: **"Jitni badi kursi, utni badi zimmedari!"** 💺⚖️ Toh directors ko sochna chahiye: *"Yeh transaction approve karna, apne pair pe kulhadi maarne jaisa toh nahi?"* 🪓🦶

Arre bhai, ye consolidated financial statements samajhna bohot zaroori hai! Ye hai asli **'Parivaar ka Hisaab-Kitaab'**! 🧮👨‍👩‍👧‍👦 **Consolidated statements kyu important hain?** - Ye dikhate hain **poore parivar ka asli haal** (parent company + saari subsidiaries) - Isse pata chalta hai ki **chote bachche** (subsidiaries) kitna **karza** le rahe hain - Aur ye karza **maa-baap** (parent company) ko kitna affect kar raha hai **Kya hota hai agar hum sirf parent company ko dekhein?** - Aisa hoga jaise sirf ghar ke mukhiya ki salary dekh li, par bachcho ke credit card bills ignore kar diye! 😅💳 **Consolidated statements se kya fayda?** - Investors aur lenders ko **company ki asli financial health** pata chalti hai - Koi chupa hua risk ya karza nahi reh jata - Parent company ki **creditworthiness** aur **stability** ka sahi andaza milta hai Yaad rakhiye, business mein transparency zaroori hai. Consolidated statements se company ka poora X-ray mil jata hai. Invest karne se pehle ye zaroor check karein, warna aapka paisa bhi consolidated ho sakta hai... matlab sab khatam! 😂💸

Arre bhai, company ke management ki baatein to stock market mein baarood ka kaam karti hain! 💣📈📉 Kya hota hai jab management kuch bolta hai: - Investors kaan khade karke sunte hain 👂 - Market participants har shabd ka matlab nikaalte hain 🔍 - Stock price turant react karta hai 🏃‍♂️💨 **Acchi khabar** (jaise badiya earnings ya expansion plans): - Investor khush 😊 - Stock price 🚀 **Buri khabar** (jaise kam profit ya regulatory problems): - Investor sad 😢 - Stock price 📉 Isliye companies ko apni baaton pe dhyaan dena padta hai. Ek galat baat, aur stock market mein bhukamp aa sakta hai! 🌋📊

**Initial Public Offering (IPO)** wo mast mauka hota hai jab aam janta bhi kisi bade company ka hissa ban sakti hai! 🚀💸 IPO ke baare mein ye jaanna zaroori hai: - Company ka **"public debut"** hota hai - jaise koi naya star born ho raha ho! 🌟 - Isse company ko **paisa milta hai** growth ke liye - Investor log **company ka hissa** kharid sakte hain Yaad rakhein, IPO mein invest karna thoda risky ho sakta hai, lekin **potential returns** bhi kaafi zyada ho sakte hain. Baaki options ka matlab: - **Secondary offering**: Purane shares ki selling - **Private placement**: Chunde hue logo ko hi shares bechna - **Mergers and acquisitions**: Companies ka aapas mein milna ya ek dusre ko kharidna