Explore our Related-Party Transactions Policy to ensure fairness and transparency in business dealings. The intended use of this policy is for domestic offices and company subsidiaries. The policy excludes intercompany transactions between members of a company and its subsidiaries.

In this sample, all transactions with related parties require the prior approval of the chief financial officer. When considering the approval of a related-party transaction, a legitimate business case must be developed, including the arm's length nature of the proposed transaction and the disclosure implications of such a transaction in a company's financial statements.