Nature of relationship		Name of related parties
Key management personnel		Deep Kalra
Key management personnel		Rajesh Magow
Key management personnel		Mohit Kabra
Key management personnel		Aditya Tim Guleri
Key management personnel		James Jianzhang Liang#
Key management personnel		Paul Laurence Halpin#^
Key management personnel		Jane Jie Sun# (from August 30, 2019)
Key management personnel		Cindy Xiaofan Wang# (from August 30, 2019)
Key management personnel		Xing Xiong# (from August 30, 2019)
Key management personnel		Xiangrong Li (from September 6, 2019)
Key management personnel		Vivek Narayan Gour (upto September 6, 2019)
Key management personnel		Patrick Luke Kolek* (upto August 30, 2019)
Key management personnel		Charles St Leger Searle* (upto August 30, 2019)
Key management personnel		Aileen O’Toole* (upto August 30, 2019)
Entity providing key management personnel services		IQ EQ Corporate Services (Mauritius) Limited
Entities having significant influence over the Company and its subsidiaries		Naspers Limited and its subsidiaries (upto August 30, 2019)
Entities having significant influence over the Company and its subsidiaries		Trip.com Group Limited and its subsidiaries (from August 30, 2019)
Equity-accounted investee		Simplotel Technologies Private Limited
Equity-accounted investee		Saaranya Hospitality Technologies Private Limited
Equity-accounted investee		Pasajebus SpA (from May 7, 2019)
Equity-accounted investee		Inspirock, Inc. (upto October 19, 2021)
Equity-accounted investee and its subsidiaries		HolidayIQ Pte. Ltd and its subsidiaries (upto January 10, 2020)

	For the year ended March 31
Particulars	2020		2021		2022
Short-term employee benefits		2,287		1,961		2,351
Contribution to defined contribution plan		184		21		30
Share based payment		19,804		16,767		16,930
Legal and professional		77		38		84
Total		22,352		18,787		19,395

	As at March 31
Balance Outstanding	2021		2022
Employee related payables		1,207		746
Accrued expenses		34		75

	For the year ended March 31
Transactions	2020		2021		2022
Key management personnel services		4		5		7
Consultancy services		28		13		16

The Company collects payment from end customers through subsidiaries of Naspers Limited which are online payment service providers. In this arrangement, payment of Nil (March 31, 2021: Nil and March 31, 2020:USD 402,242) was collected by these entities on behalf of the Company and such amounts were remitted to the Company within a predefined time period. Further, service fee of Nil (March 31, 2021: Nil and March 31, 2020: USD 5,070) was charged by these entities for rendering these services to the Company, which is recognised under payment gateway charges (refer note 14).

	For the year ended March 31
Transactions	2020		2021			2022
Sale (refund) of air ticketing^		1,241		(14	)		211
Purchase (refund) of air ticketing^		21,610		(659	)		475
Sale of hotels and packages^		7,734		425			1,204
Purchase of hotels and packages^		6,451		647			3,015
Commission received		190		11			23
Commission paid		1,087		61			149
Other operating expenses		1,556		284			306
Advance given		—		—			1,074
Advance given received back		—		—			1,074

	As at March 31
Balance Outstanding	2021		2022
Trade and other receivables		62		345
Trade payables		489		373
Advance to vendor		—		21

	For the year ended March 31
Transactions	2020		2021		2022
Loan given		—		55		—
Interest income		—		3		3

	As at March 31
Balance Outstanding	2021		2022
Loan outstanding		55		53
Interest accrued		—	*

In May 2019, the Group has acquired approximately 20.5% equity stake in PasajeBus Spa, by exercising its right which was acquired as a part of business combination.

	For the year ended March 31
Transactions	2020		2021		2022
Ancillary revenue		110		81		114

In April 2015, the Company had acquired approximately 20.6% ownership interest at a cost of USD 1,945 in Inspirock, which owned and operated www.inspirock.com, an online planning tool for completely customizable itineraries. The investment had been classified as investment in equity-accounted investee in the financial statements.

In October 2021, Inspirock, with the requisite consent of its shareholders (including the Company), was acquired by Klarna Holding Plc. As a result of this transaction, the Company has received a net consideration of USD 3,865 (net of expenses: USD 24), partly in form of cash of USD 453 (including amount of USD 117 held in escrow account, refer note 24) and USD 3,412 in form of equity shares of Klarna Holding Plc, in lieu of its shareholding in Inspirock. As a result, Inspirock has ceased to be an associate of the Company and accordingly, the equity method accounting has been discontinued and the investment in Klarna Holding Plc, is now being carried and accounted for as an equity investment at FVTPL under IFRS 9 ‘Financial Instruments’. The Company has recognised a gain of USD 2,251 in the statement of profit or loss and other comprehensive income, on account of discontinuation of equity method of accounting on disposal of this investment. The carrying amount of this equity accounted investee as on the date of transaction was USD 1,638.

	For the year ended March 31
Transactions	2020		2021		2022
Revenue from air ticketing		6		—		—
Services received		11		—		—

During the year ended March 31, 2020, the Group has sold its entire stake in HolidayIQ Pte. Ltd for total consideration of USD 700.

All outstanding balances with these related parties are to be settled in cash. None of the balances is secured. No expense has been recognised in the current year or prior year for bad or doubtful debts in respect of amounts owed by related parties.