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Related party relationship and transactions (Tables) | 12 Months Ended
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Mar. 31, 2020
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Summary of Subsidiaries and Associates | List of subsidiaries and associates as at March 31, 2020, 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 Prom ax Analytics Solutions Americas, LLC |  | USA
|  | Wipro Insurance Solutions, LLC |  |  |  | USA
|  | Wipro IT Services, LLC |  |  |  | USA
|  |  |  | HealthPlan Services, Inc. ** |  | USA
|  |  |  | Appirio, Inc. ** |  | USA
|  |  |  | Cooper Software, Inc. |  | USA
|  |  |  | Infocrossing, LLC |  | USA
|  |  |  | Wipro US Foundation |  | USA
|  |  |  | International TechneGroup Incorporated ** |  | USA
|  |  |  | Rational Interaction, 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.
|  | 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
|  |  |  | Designit Spain Digital, S.L. ** |  | Spain
|  | 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 IT Services SE (formerly Wipro Cyprus SE) |  |  |  |  |  | U.K.
|  | 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 Portugal S.A. ** |  | Portugal
|  |  |  | 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 SA |  |  |  | Argentina
|  | 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
Wipro Networks Pte Limited |  |  |  | Singapore
|  | Wipro (Dalian) Limited |  | China
|  | Wipro Technologies SDN BHD |  | Malaysia
Wipro Chengdu Limited |  |  |  | China
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 and Wipro Foundation in India
** | Step Subsidiary details of Wipro Portugal S.A, Wipro do Brasil Technologia Ltda, Designit Spain Digital, S.L, HealthPlan Services, Inc, Appirio, Inc, International TechneGroup Incorporated and Rational Interaction, Inc. are as follows:
Subsidiaries |  | Subsidiaries |  | Subsidiaries |  | Country of Incorporation
Wipro Portugal S.A. |  |  |  |  |  | Portugal
|  | Wipro Technologies GmbH |  |  |  | Germany
|  |  |  | Cellent GmbH |  | Germany
|  |  |  | Cellent GmbH |  | Austria
Wipro do Brasil Technologia Ltda |  |  |  |  |  | Brazil
|  | Wipro Do Brasil Sistemetas De Informatica Ltd |  |  |  | Brazil
Designit Spain Digital, S.L. |  |  |  |  |  | Spain
|  | Designit Colombia S A S |  |  |  | Colombia
|  | Designit Peru SAC |  |  |  | Peru
HealthPlan Services, Inc. |  |  |  |  |  | USA
|  | HealthPlan Services Insurance Agency, LLC |  |  |  | USA
International TechneGroup Incorporated |  |  |  |  |  | USA
|  | International TechneGroup Ltd. |  |  |  | U.K.
|  | ITI Proficiency Ltd |  |  |  | Israel
|  | International TechneGroup S.R.L. |  |  |  | Italy
|  |  |  | Mech Works S.R.L. |  | Italy
Appirio, Inc. |  |  |  |  |  | USA
|  | Appirio, K.K |  |  |  | Japan
|  | Topcoder, LLC. |  |  |  | USA
|  | Appirio Ltd |  |  |  | Ireland
|  |  |  | Appirio Ltd (UK) |  | U.K.
Rational Interaction, Inc. |  |  |  |  |  | USA
|  | Rational Consulting Australia Pty Ltd |  |  |  | Australia
|  | Rational Interaction Limited |  |  |  | Ireland
As at March 31, 2020 the Company held 43.7% interest in Drivestream Inc, 33% interest in Denim Group Limited and 33.3% in Denim Group Management, LLC, accounted for using the equity method. The list of controlled trusts are:
Name of the entity |  | Country of incorporation
Wipro Equity Reward 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
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 |  |
Rishad A Premji |  | Chairman (i)
Abidali Z Neemuchwala |  | Chief Executive Officer and Managing Director (ii)
Azim H Premji |  | Non-Executive Non-Independent Director (iii)
N Vaghul |  | Non-Executive Director (iv)
Dr. Ashok S. Ganguly |  | Non-Executive Director (iv)
William Arthur Owens |  | Non-Executive Director
M.K. Sharma |  | Non-Executive Director
Ireena Vittal |  | Non-Executive Director
Dr. Patrick J. Ennis |  | Non-Executive Director
Patrick Dupuis |  | Non-Executive Director
Arundhati Bhattacharya |  | Non-Executive Director (v)
Jatin Pravinchandra Dalal |  | Chief Financial Officer
(i) | Effective July 31, 2019, Mr. Rishad A Premji was appointed as Whole-Time director (designated as Chairman by the Board of Directors of the Company).
(ii) | Effective July 31, 2019, Mr. Abidali Z Neemuchwala was designated and appointed as Managing Director in addition to his existing position as Chief Executive Officer. On January 31, 2020, the Company announced that Mr. Abidali Z Neemuchwala has decided to step down from the position of Chief Executive Officer and Managing Director due to family commitments and he will continue to hold the office of Chief Executive Officer and Managing Director until a successor is appointed, for a smooth transition and to ensure that business continues as usual. The Board of Directors has, at their meeting held on May 29, 2020, noted the resignation of Mr. Abidali Z. Neemuchwala as the Chief Executive Officer and Managing Director with effect from the end of the day on June 1, 2020.
(iii) | On July 30, 2019, Mr. Azim H Premji retired as Executive Chairman and Managing Director and was appointed as Non-Executive Non-Independent Director with effect from July 31, 2019.
(iv) | Mr. N Vaghul and Dr. Ashok S. Ganguly retired as Non-Executive Director with effect from July 31, 2019.
(v) | Ms. Arundhati Bhattacharya was appointed as Non-Executive Director with effect from January 1, 2019. The Board of Directors has, at their meeting held on May 29, 2020, noted the resignation of Ms. Arundhati Bhattacharya as an Independent Director with effect from close of business hours on June 30, 2020.
Relatives of key management personnel:
• |  | Yasmeen A Premji
• |  | Tariq A Premji
Summary of Related Party Transactions | The Company has the following related party transactions:
|  | Entities controlled by Directors |  |  | Key Management Personnel |
Transaction / balances |  | 2018 |  |  | 2019 |  |  | 2020 |  |  | 2018 |  |  | 2019 |  |  | 2020 |
Sales of goods and services |  |  | 136 |  |  |  | 102 |  |  |  | 43 |  |  |  | — |  |  |  | — |  |  |  | — |
Assets purchased |  |  | 290 |  |  |  | 240 |  |  |  | 741 |  |  |  | — |  |  |  | — |  |  |  | — |
Dividend |  |  | 3,171 |  |  |  | 3,171 |  |  |  | 3,987 |  |  |  | 191 |  |  |  | 191 |  |  |  | 243 |
Buyback of shares |  |  | 63,745 |  |  |  | — |  |  |  | 69,392 |  |  |  | ^ |  |  |  | — |  |  |  | 4,076 |
Rental income |  |  | 42 |  |  |  | 43 |  |  |  | 45 |  |  |  | — |  |  |  | — |  |  |  | — |
Rent Paid |  |  | 7 |  |  |  | 8 |  |  |  | 2 |  |  |  | 6 |  |  |  | 5 |  |  |  | 9 |
Others |  |  | 31 |  |  |  | 63 |  |  |  | 119 |  |  |  | — |  |  |  | — |  |  |  | — |
Key management personnel * |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remuneration and short-term benefits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 248 |  |  |  | 341 |  |  |  | 354 |
Other benefits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 130 |  |  |  | 173 |  |  |  | 178 |
Balance as at the year end |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  |  | 39 |  |  |  | 132 |  |  |  | 94 |  |  |  | — |  |  |  | — |  |  |  | — |
Payables |  |  | 57 |  |  |  | 8 |  |  |  | 23 |  |  |  | 55 |  |  |  | 155 |  |  |  | 166 |
^ | Value is less than ₹ 1
* | Post-employment benefits comprising compensated absences is not disclosed as these are determined for the Company as a whole. Benefits includes the prorated value of RSU granted to the personnel, which vest over a period of time. Other benefits include share-based compensation ₹ 124, ₹ 166, and ₹ 170, as at March 31, 2018, 2019 and 2020, respectively.

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