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Related party relationship and transactions (Tables) | 12 Months Ended
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Mar. 31, 2019
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Summary of Subsidiaries and Associates | List of subsidiaries and associates as at March 31, 2019, are provided in the table below:
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
Wipro LLC |  |  |  |  |  | USA
|  | Wipro Gallagher Solutions, LLC. |  |  |  | USA
|  |  |  | Opus Capital Markets Consultants LLC |  | USA
|  |  |  | Wipro Promax Analytics Solutions Americas LLC |  | USA
|  | Wipro Insurance Solutions LLC |  |  |  | USA
|  | Wipro IT Services, LLC. |  |  |  | USA
|  |  |  | HealthPlan Services, Inc. *** |  | USA
|  |  |  | Appirio, Inc. *** |  | USA
|  |  |  | Cooper Software, LLC. |  | USA
|  |  |  | Infocrossing, LLC |  | USA
|  |  |  | Wipro US Foundation |  | 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 Digital Aps |  |  |  | Denmark
|  |  |  | Designit A/S *** |  | Denmark
|  | Wipro Europe Limited |  |  |  | U.K.
|  |  |  | Wipro UK Limited |  | U.K.
|  | Wipro Financial Services UK Limited |  |  |  | U.K.
|  | Wipro IT Services S.R.L. |  |  |  | Romania
Wipro Information Technology Austria GmbH ** |  |  |  |  |  | Austria
Wipro Technologies Austria GmbH ** |  |  |  |  |  | Austria
NewLogic Technologies SARL ** |  |  |  |  |  | France
Wipro Cyprus SE |  |  |  |  |  | Cyprus
|  | Wipro Doha LLC # |  |  |  | Qatar
|  | Wipro Technologies SA DE CV |  |  |  | Mexico
|  | Wipro Philippines, Inc. |  |  |  | Philippines
|  | Wipro Holdings Hungary Korlátolt Felelosségu Társaság |  |  |  | Hungary
|  |  |  | Wipro Holdings Investment Korlátolt Felelosségu Társaság |  | Hungary
|  | 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 Z.O.O |  |  |  | Poland
|  | Wipro Technologies Australia Pty Ltd |  |  |  | Australia
|  | Wipro Corporate Technologies Ghana Limited |  |  |  | Ghana
|  | Wipro Technologies South Africa (Proprietary) Limited |  |  |  | South Africa
|  |  |  | Wipro Technologies Nigeria Limited |  | Nigeria
|  | Wipro IT Service Ukraine LLC |  |  |  | Ukraine
|  | Wipro Information Technology Netherlands BV. |  |  |  | Netherlands
|  |  |  | Wipro Technologies SA |  | Argentina
|  |  |  | Wipro Portugal S.A. *** |  | Portugal
|  |  |  | Limited Liability Company Wipro Technologies Limited |  | 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 |  | Peru
|  |  |  | Wipro do Brasil Servicos de Tecnologia S.A. |  | Brazil
|  |  |  | Wipro do Brasil Technologia Ltda *** |  | Brazil
|  | Wipro Technologies S.R.L. |  |  |  | Romania
|  | PT. WT Indonesia |  |  |  | Indonesia
|  | Wipro (Thailand) Co. Limited |  |  |  | Thailand
|  | Wipro Bahrain Limited Co. S.P.C |  |  |  | Bahrain
|  | Wipro Gulf LLC |  |  |  | Sultanate of Oman
|  | Rainbow Software LLC |  |  |  | Iraq
|  | Cellent GmbH |  |  |  | Germany
|  |  |  | Cellent GmbH *** |  | Austria
Wipro Networks Pte Limited |  |  |  |  |  | Singapore
|  | Wipro (Dalian) Limited |  |  |  | China
|  | Wipro Technologies SDN BHD |  |  |  | Malaysia
Wipro Chengdu Limited |  |  |  |  |  | China
Appirio India Cloud Solutions Private Limited ** |  |  |  |  |  | India
Wipro IT Services Bangladesh Limited |  |  |  |  |  | Bangladesh
Wipro HR Services India Private Limited |  |  |  |  |  | India
* | 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 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
*** | Step Subsidiary details of Wipro Portugal S.A, Wipro do Brasil Technologia Ltda, Designit A/S, Cellent GmbH, HealthPlan Services, Inc. and Appirio, Inc. are as follows
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
Wipro Portugal S.A. |  |  |  |  |  | Portugal
|  | Wipro Technologies GmbH |  |  |  | Germany
Wipro do Brasil Technologia Ltda |  |  |  |  |  | Brazil
|  | Wipro Do Brasil Sistemetas De Informatica Ltd |  |  |  | Brazil
Designit A/S |  |  |  |  |  | Denmark
|  | Designit Denmark A/S |  |  |  | Denmark
|  | Designit Germany GmbH |  |  |  | Germany
|  | Designit Oslo A/S |  |  |  | Norway
|  | Designit Sweden AB |  |  |  | Sweden
|  | Designit T.L.V Ltd. |  |  |  | Israel
|  | Designit Tokyo Ltd. |  |  |  | Japan
|  | Denextep Spain Digital, S.L |  |  |  | Spain
|  |  |  | Designit Colombia S A S |  | Colombia
|  |  |  | Designit Peru SAC |  | Peru
Cellent GmbH |  |  |  |  |  | Austria
|  | Frontworx Informations technologie GmbH |  |  |  | Austria
HealthPlan Services, Inc. |  |  |  |  |  | USA
|  | HealthPlan Services Insurance Agency, LLC. |  |  |  | USA
Appirio, Inc. |  |  |  |  |  | USA
|  | Appirio, K.K |  |  |  | Japan
|  | Topcoder, LLC. |  |  |  | USA
|  | Appirio Ltd |  |  |  | Ireland
|  |  |  | Appirio GmbH |  | Germany
|  |  |  | Apprio Ltd (UK) |  | U.K.
** | Vide its order dated March 29, 2019, the Hon’ble National Company Law Tribunal, Bengaluru bench, approved the scheme of amalgamation for the merger of wholly owned subsidiaries Wipro Information Technology Austria GmbH, Wipro Technologies Austria GmbH, NewLogic Technologies SARL and Appirio India Cloud Solutions Private Limited with Wipro Limited. As per the said scheme, the appointed date is April 1, 2018.
Summary of Related Party Transactions | The Company has the following related party transactions:
|  | Entities controlled by Directors |  |  | Key Management Personnel |
Transaction / balances |  | 2017 |  |  | 2018 |  |  | 2019 |  |  | 2017 |  |  | 2018 |  |  | 2019 |
Sales of goods and services |  |  | 114 |  |  |  | 136 |  |  |  | 102 |  |  |  | — |  |  |  | — |  |  |  | — |
Assets purchased |  |  | 106 |  |  |  | 290 |  |  |  | 240 |  |  |  | — |  |  |  | — |  |  |  | — |
Dividend |  |  | 5,087 |  |  |  | 3,171 |  |  |  | 3,171 |  |  |  | 287 |  |  |  | 191 |  |  |  | 191 |
Buyback of shares |  |  | 19,638 |  |  |  | 63,745 |  |  |  | — |  |  |  | 2 |  |  |  | ^ |  |  |  | — |
Rental income |  |  | 43 |  |  |  | 42 |  |  |  | 43 |  |  |  | — |  |  |  | — |  |  |  | — |
Rent Paid |  |  | 8 |  |  |  | 7 |  |  |  | 8 |  |  |  | 6 |  |  |  | 6 |  |  |  | 5 |
Others |  |  | 93 |  |  |  | 31 |  |  |  | 63 |  |  |  | — |  |  |  | — |  |  |  | — |
Key management personnel * |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remuneration and short-term benefits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 231 |  |  |  | 248 |  |  |  | 341 |
Other benefits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 156 |  |  |  | 130 |  |  |  | 173 |
Balance as at the year end |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  |  | 76 |  |  |  | 39 |  |  |  | 132 |  |  |  | — |  |  |  | — |  |  |  | — |
Payables |  |  | 22 |  |  |  | 57 |  |  |  | 8 |  |  |  | 27 |  |  |  | 55 |  |  |  | 155 |
^ | Value is less than ₹ 1
Further investment in associates during the year ₹ 261 and Nil as at March 31, 2018 and 2019, respectively.
* | 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 ₹ 148, ₹ 124 and ₹ 166, as at March 31, 2017, 2018 and 2019, respectively.

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