For the purpose of the consolidated financial statements, parties are considered to be related to the Group, if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group and the party are subject to common control or common significant influence. Related parties may be individuals or other entities.

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		Vivek Narayan Gour
Key management personnel		Aditya Tim Guleri
Key management personnel		James Jianzhang Liang#
Key management personnel		Patrick Luke Kolek* (from January 31, 2017)
Key management personnel		Charles St Leger Searle* (from January 31, 2017)
Key management personnel		Paul Laurence Halpin* (from April 30, 2018)
Key management personnel		Aileen O’Toole* (from January 24, 2019)
Key management personnel		Oliver Minho Rippel* (from January 31, 2017 to January 24, 2019)
Key management personnel		Ashish Kashyap (from January 31, 2017 to September 30, 2017)
Key management personnel		Yuvraj (Raj) Thacoor* (from January 31, 2017 to April 30, 2018)
Key management personnel		Mohit Gupta (till May 31, 2017)
Key management personnel		Saujanya Shrivastava (till May 31, 2017)
Key management personnel		Yuvaraj Srivastava (till May 31, 2017)
Key management personnel		Sanjay Mohan (till May 31, 2017)
Key management personnel		Ranjeet Oak (till May 31, 2017)
Key management personnel		Anshuman Bapna (till May 31, 2017)
Key management personnel		Frederic Lalonde (till January 31, 2017)
Key management personnel		Philip Wolf (till January 31, 2017)
Key management personnel		Ranodeb Roy (till January 31, 2017)
Entity providing key management personnel services		IQ EQ Corporate Services (Mauritius) Limited (formerly known as SGG Corporate Services (Mauritius) Limited)
Entities having significant influence over the Company and its subsidiaries		Naspers Limited and its subsidiaries (from January 31, 2017)
Equity-accounted investee		Inspirock, Inc.
Equity—accounted investee		Simplotel Technologies Private Limited
Equity—accounted investee		Saaranya Hospitality Technologies Private Limited (from January 31, 2017)
Equity-accounted investee and its subsidiaries		HolidayIQ Pte. Ltd and its subsidiaries

	For the year ended March 31
Particulars	2017		2018		2019
Short-term employee benefits		3,142		4,976		2,239
Contribution to defined contribution plan		108		94		68
Share based payment		14,892		27,714		21,984
Legal and professional		150		86		76
Total		18,292		32,870		24,367

Note: **

Provision for gratuity and compensated absences has not been considered, since the provisions are based on actuarial valuations for the Group’s entities as a whole.

During the year ended March 31, 2018, USD 2,179 was accrued as severance cost to be paid to Ashish Kashyap over the period of two years in equal monthly installments as per the separation agreement entered with him. As at March 31, 2019, USD 607 (March 31, 2018: USD 1,656) is outstanding against amount payable towards severance cost.

	For the year ended March 31
Transactions	2017		2018		2019
Key management personnel services		3		2		2
Consultancy services		23		22		26

a) Pursuant to the acquisition of Ibibo Group, the Company received an entitlement on future proceeds from sale of stake in an Indian entity, engaged in the business-to-business online travel industry, from MIH Internet SEA Pte. Ltd. (MIH). As at March 31, 2018, other current assets included USD 17,100 which represented the fair value of the above entitlement. In September 2018, the Company realised USD 17,101 against this entitlement.

As per the terms of the ibibo Group acquisition agreement, as a key condition to the completion of the transaction, MIH contributed its pro rata share of consolidated net working capital of approximately USD 82,826 in cash to MMYT at the closing (which was subject to adjustments after completion). In May 2017, MIH agreed to the working capital adjustment and total pro rate share contributed by MIH was USD 83,260. The difference of USD 434 was receivable and was included under other current assets as at March 31, 2017 (refer note 8 (a)). During the year ended March 31, 2018, the amount has been received by the Company.

b) Placement of Class B Shares to MIH Internet SEA Pte Ltd: On May 5, 2017, MIH Internet SEA Pte Ltd. purchased 3,666,667 Class B Shares from the Company at a price of USD 36.00 per Class B share, for an aggregate consideration of USD 132,000 (refer note 28).

c) During the year ended March 31, 2017, Naspers Limited had issued letters of support of USD 8,487 to a bank for the issuance of bank guarantees (amount outstanding in respect of bank guarantee as at March 31, 2017: USD 6,258) in favor of certain suppliers of ibibo Group Private Limited, a subsidiary of MakeMyTrip Limited, in respect of amounts due and payable by ibibo Group Private Limited. During the year ended March 31, 2018, these have been annulled and no amount in respect of these letters of support is outstanding as at March 31, 2018.

d) Other transactions with subsidiaries of the entity having significant influence over the company:

The Company collects payment from end customers through subsidiaries of Naspers Limited which are online payment service providers. In this arrangement, payment of USD 1,002,195 (March 31, 2018: USD 1,252,022, March 31, 2017: 140,069) 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 USD 11,333 (March 31, 2018: USD 14,940, March 31, 2017: 1,746) was charged by these entities for rendering these services to the Company, which is recognized under payment gateway charges (refer note 15).

The Company procured air tickets of USD 829 (March 31, 2018: USD 21,567, March 31, 2017: 3,227) as an agent from one of the subsidiaries of Naspers Limited, which operates as a travel product aggregator. The Company earned USD Nil, (March 31, 2018: USD 221 March 31, 2017: 32) from this entity as commission in the current year on procurement of such tickets. Further, the Company also sold hotel room nights of USD 516 (March 31, 2018: USD 2,731, March 31, 2017: 692) to this entity and paid commission expense of USD 26 (March 31, 2018: USD 70, March 31, 2017: 37).

The Company reimbursed expenses of USD Nil (March 31, 2018: USD 1, March 31, 2017: 40) against various expenses incurred on behalf of the Company by the subsidiaries of Naspers Limited.

	As at March 31
Balance Outstanding	2018		2019
Funds in transit		4,684		8,747
Trade and other receivables		195		70

In September 2018, 1,181 preference shares held in Simplotel were converted into 2,105 equity shares.

	For the year ended March 31
Transactions	2017		2018		2019
Revenue from air ticketing		27		36		38
Services received		34		75		—

	As at March 31
Balance Outstanding	2018		2019
Trade and other receivables/(contract liability)		10		(2	)