Related Party Disclosure
Specification:
Undertaking “A” owns 30% of undertaking “B” and has significant influence in this undertaking. The undertaking “B” has the following investments: 70% - in the authorised capital of undertaking “C”, 50% - in the authorised capital of undertaking “D” and 30% and significant influence in undertaking “E”. Undertaking “A” does not have significant influence in “E”.
Question:
Which of the above mentioned undertakings are related to undertaking “A”, and in respect of which undertaking “A” should comply with requirements for disclosures of related party transactions?