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Related party relationship and transactions | 12 Months Ended
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Mar. 31, 2018
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Related party relationship and transactions | 28. Related party relationship and transactions List of subsidiaries and associates as of March 31, 2018 are provided in the table below:
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
Wipro LLC |  |  |  |  |  | USA
|  | Wipro Gallagher Solutions, Inc. |  |  |  | USA
|  |  |  | Opus Capital Markets Consultants LLC |  | USA
|  |  |  | Wipro Promax Analytics Solutions LLC |  | USA
|  | Infocrossing, Inc. |  |  |  | USA
|  | Wipro Insurance Solutions LLC Wipro Data Centre and Cloud Services, Inc. Wipro IT Services, Inc. |  |  |  | USA USA USA
|  |  |  | HPH Holdings Corp.(A) Appirio, Inc. (A) |  | USA USA
|  |  |  | Cooper Software, Inc. |  | USA
Wipro Overseas IT Services Pvt. Ltd |  |  |  |  |  | India
Wipro Japan KK |  |  |  |  |  | Japan
Wipro Shanghai Limited |  |  |  |  |  | China
Wipro Trademarks Holding Limited |  |  |  |  |  | India
Wipro Travel Services Limited |  |  |  |  |  | India
Wipro Holdings UK Limited |  |  |  |  |  | U.K.
|  | Wipro Information Technology Austria GmbH |  |  |  | Austria
|  |  |  | Wipro Technologies Austria GmbH |  | Austria
|  | Wipro Digital Aps |  |  |  | Denmark
|  |  |  | Designit A/S (A) |  | Denmark
|  | Wipro Europe Limited |  |  |  | U.K.
|  |  |  | Wipro UK Limited |  | U.K.
|  | Wipro Financial Services UK Limited |  |  |  | U.K.
Wipro Cyprus Private Limited |  |  |  |  |  | Cyprus
|  | Wipro Doha LLC # |  |  |  | Qatar
|  | Wipro Technologies S.A DE C.V |  |  |  | Mexico
|  | Wipro BPO Philippines LTD. Inc. |  |  |  | Philippines
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
|  | Wipro Holdings Hungary Korlátolt Felelősségű Társaság |  | Wipro Holdings Investment Korlátolt Felelősségű Társaság |  | Hungary Hungary
|  | Wipro Technologies SA |  |  |  | Argentina
|  | Wipro Information Technology Egypt SAE |  |  |  | Egypt
|  | Wipro Arabia Co. Limited * |  |  |  | Saudi Arabia
|  |  |  | Women’s Business Park Technologies Limited * |  | Saudi Arabia
|  | Wipro Poland Sp. Z.o.o |  |  |  | Poland
|  | Wipro IT Services Poland Sp.zo.o |  |  |  | Poland
|  | Wipro Technologies Australia Pty Ltd |  |  |  | Australia
|  | Wipro Corporate Technologies Ghana Limited Wipro Technologies South Africa (Proprietary) Limited |  | Wipro Technologies Nigeria Limited |  | Ghana South Africa Nigeria
|  | Wipro IT Service Ukraine LLC Wipro Information Technology Netherlands BV. |  |  | Ukraine Netherlands
|  |  |  | Wipro Portugal S.A.(A) |  | Portugal
|  |  |  | Wipro Technologies Limited, Russia |  | Russia
|  |  |  | Wipro Technology Chile SPA |  | Chile
|  |  |  | Wipro Solutions Canada Limited |  | Canada
|  |  |  | Wipro Information Technology Kazakhstan LLP |  | Kazakhstan
|  |  |  | Wipro Technologies W.T. Sociedad Anonima |  | Costa Rica
|  |  |  | Wipro Outsourcing Services (Ireland) Limited |  | Ireland
|  |  |  | Wipro Technologies VZ, C.A. |  | Venezuela
|  |  |  | Wipro Technologies Peru S.A.C InfoSERVER S.A. Wipro do Brasil Technologia Ltda (A) |  | Peru Brazil Brazil
|  | Wipro Technologies SRL |  |  |  | Romania
|  | PT WT Indonesia |  |  |  | Indonesia
|  | Wipro (Thailand) Co Limited |  |  |  | Thailand
|  | Wipro Bahrain Limited WLL |  |  |  | Bahrain
|  | Wipro Gulf LLC |  |  |  | Sultanate of Oman
|  | Rainbow Software LLC |  |  |  | Iraq
|  | Cellent GmbH |  |  |  | Germany
|  |  |  | Cellent Mittelstandsberatung GmbH |  | Germany
|  |  |  | Cellent Gmbh (A) |  | Austria
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
Wipro Networks Pte Limited |  |  |  |  |  | Singapore
|  | Wipro (Dalian) Limited |  |  |  | China
|  | Wipro Technologies SDN BHD |  |  |  | Malaysia
Wipro Chengdu Limited |  |  |  |  |  | China
Wipro Airport IT Services Limited * |  |  |  |  |  | India
Appirio India Cloud Solutions Private Limited |  |  |  |  |  | India
Wipro IT Services Bangladesh Limited |  |  |  |  |  | Bangladesh
* | All the above direct subsidiaries are 100% held by the Company except that the Company holds 66.67% of the equity securities of Wipro Arabia Co. Limited and 74% of the equity securities of Wipro Airport IT Services Limited and 55% of the equity securities of Women’s Business Park Technologies Limited are held by Wipro Arabia Co. Limited.
# | 51% of equity securities of Wipro Doha LLC are held by a local shareholder. However, the beneficial interest in these holdings is with the Company.
The Company controls ‘The Wipro SA Broad Based Ownership Scheme Trust’, ‘Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD incorporated in South Africa.
(A) | Step Subsidiary details of Wipro Portugal S.A, Wipro do Brasil Technologia Ltda , Digital A/s, Cellent GmbH, HPH Holdings Corp. and Appirio, Inc. are as follows:
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
Wipro Portugal S.A. |  |  |  |  |  | Portugal
|  | Wipro Technologies Gmbh |  |  |  | Germany
|  | New Logic Technologies SARL |  |  |  | France
Wipro do Brasil Technologia Ltda |  |  |  |  |  | Brazil
|  | Wipro Do Brasil Sistemetas DeInformatica Ltd |  |  |  | Brazil
Designit A/S |  |  |  |  |  | Denmark
|  | Designit Denmark A/S |  |  |  | Denmark
|  | Designit Munich GmbH |  |  |  | Germany
|  | Designit Oslo A/S |  |  |  | Norway
|  | Designit Sweden AB |  |  |  | Sweden
|  | Designit T.L.V Ltd. |  |  |  | Israel
|  | Designit Tokyo Lt.d |  |  |  | Japan
|  | Denextep Spain Digital, S.L |  |  |  | Spain
|  |  |  | Designit Colombia S A S Designit Peru SAC |  | Colombia Peru
Cellent GmbH |  |  |  |  |  | Austria
|  | Frontworx Informationstechnologie GmbH |  |  |  | Austria
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
HPH Holdings Corp. |  |  |  |  |  | USA
|  | HealthPlan Services Insurance Agency, Inc. |  |  |  | USA
|  | HealthPlan Services, Inc. |  |  |  | USA
Appirio, Inc. |  |  |  |  |  | USA
|  | Appirio, K.K |  |  |  | Japan
|  | Topcoder, Inc. |  |  |  | USA
|  | Appirio Ltd |  |  |  | Ireland
|  |  |  | Appirio GmbH |  | Germany
|  |  |  | Appirio Ltd (UK) |  | U.K.
|  | Appirio Singapore Pte Ltd |  |  |  | Singapore
As of March 31, 2018, the Company held 43.7% interest in Drivestream Inc and 33.3% interest in Demin Group LLC, accounted for using the equity method. The list of controlled trusts are:
Name of entity |  | Country of incorporation
Wipro Equity Reward Trust |  | India
Wipro Inc. Benefit Trust |  | India
Wipro Foundation |  | India
The other related parties are:
Name of the related parties |  | Nature
Azim Premji Foundation |  | Entity controlled by Director
Azim Premji Foundation for Development |  | Entity controlled by Director
Azim Premji education trust |  | Entity controlled by Director
Hasham Traders |  | Entity controlled by Director
Prazim Traders |  | Entity controlled by Director
Zash Traders |  | Entity controlled by Director
Hasham Investment and Trading Co. Pvt. Ltd |  | Entity controlled by Director
Azim Premji Philanthropic Initiatives Pvt. Ltd |  | Entity controlled by Director
Azim Premji Trust |  | Entity controlled by Director
Wipro Enterprises (P) Limited |  | Entity controlled by Director
Wipro GE Healthcare Private Limited |  | Entity controlled by Director
Key management personnel |  |
Azim H. Premji |  | Chairman and Managing Director
T K Kurien |  | Executive Vice Chairman(6)
Abidali Z. Neemuchwala |  | Chief Executive Officer and Executive Director4
Dr. Ashok Ganguly |  | Non-Executive Director
Narayanan Vaghul |  | Non-Executive Director
Dr. Jagdish N Sheth |  | Non-Executive Director(7)
William Arthur Owens |  | Non-Executive Director
M.K. Sharma |  | Non-Executive Director
Vyomesh Joshi |  | Non-Executive Director(3
Ireena Vittal |  | Non-Executive Director
Rishad Azim Premji |  | Chief Strategy Officer and Executive Director(1)
Jatin Pravinchandra Dalal |  | Chief Financial Officer(2)
Dr. Patrick J. Ennis |  | Non-Executive Director(5)
Patrick Dupuis |  | Non-Executive Director(5)
(1) | Effective May 1, 2015
(2) | Effective April 1, 2015
(3) | Up to July19, 2016.
(4) | Effective February 1, 2016
(5) | Effective April 1, 2016
(6) | Up to January 31, 2017
(7) | Up to July 18, 2016.
Relatives of key management personnel: - Yasmeen H. Premji - Tariq Azim Premji The Company has the following related party transactions:
|  | Entities controlled by Directors |  |  | Key Management Personnel |
Transaction / balances |  | 2016 |  |  | 2017 |  |  | 2018 |  |  | 2016 |  |  | 2017 |  |  | 2018 |
Sales of goods and services |  |  | 240 |  |  |  | 114 |  |  |  | 136 |  |  |  | — |  |  |  | — |  |  |  | — |
Assets purchased |  |  | 231 |  |  |  | 106 |  |  |  | 290 |  |  |  | — |  |  |  | — |  |  |  | — |
Dividend |  |  | 20,559 |  |  |  | 5,087 |  |  |  | 3,171 |  |  |  | 1,147 |  |  |  | 287 |  |  |  | 191 |
Buyback of shares |  |  | — |  |  |  | 19,638 |  |  |  | 63,745 |  |  |  | — |  |  |  | 2 |  |  |  | ^ |
Rental Income |  |  | 36 |  |  |  | 43 |  |  |  | 42 |  |  |  | — |  |  |  | — |  |  |  | — |
Rent Paid |  |  | 22 |  |  |  | 8 |  |  |  | 7 |  |  |  | 6 |  |  |  | 6 |  |  |  | 6 |
Others |  |  | 43 |  |  |  | 93 |  |  |  | 31 |  |  |  | — |  |  |  | — |  |  |  | — |
Key management personnel * |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remuneration and short-term benefits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 273 |  |  |  | 231 |  |  |  | 248 |
Other benefits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 135 |  |  |  | 156 |  |  |  | 130 |
Balance as at the year end |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  |  | 137 |  |  |  | 76 |  |  |  | 39 |  |  |  | — |  |  |  | — |  |  |  | — |
Payables |  |  | 225 |  |  |  | 22 |  |  |  | 57 |  |  |  | 37 |  |  |  | 27 |  |  |  | 55 |
Further investment in associates during the year ₹Nil and ₹261 as at March 31, 2017 and 2018 respectively.
^ | value is less than ₹1
* | Post employment benefit comprising compensated absences is not disclosed as this are determined for the Company as a whole. Benefits includes the prorated value of Restricted Stock Units (“RSU’s”) granted to the personnel, which vest over a period of time. Other benefits include share based compensation ₹126, ₹148 and ₹124 as at March 31, 2016, 2017 and 2018 respectively.

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