Discuss all transactions between related parties as defined by the issuer’s GAAP.
INSTRUCTION
In discussing your company’s transactions between related parties, your discussion should include both qualitative and quantitative characteristics that are necessary for an understanding of the transactions’ business purpose and economic substance. You should discuss
(A) the relationship and identify the related person or entities;
(B) the business purpose of the transaction;
(C) the recorded amount of the transaction and describe the measurement basis used; and
(D) any ongoing contractual or other commitments resulting from the transaction.