Please see attached screen shot!! I'm uncertain about whether D, who is a co-owner of a subsidiary within a group, qualifies as a related party. Additionally, I'm unsure if B, a shareholder with significant influence in the reporting entity, is considered a related party. Lastly, I'm in doubt about whether B, being a related party, also makes E (a subsidiary of B) and F (an associate of B) related parties.
My assessments is the following but i am not sure and i cannot support it! Whats your input?
D is not considered a related party.
B is a related party.
E is also a related party.
F, on the other hand, is not considered a related party
