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Which of the following examples would be classed as related parties ofJH Ltd due to...

Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?

1: JH Ltd's managing director

2: The son of JH Ltd's managing director, who is an intern in the company's office

3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company

4: JH Ltd's subsidiary company, AL Ltd

5: BR PLC, one of JH Ltd's regular customers

A.

1&4

B.

1

C.

1, 2, 3 & 4

D.

2, 3 & 4

E.

1, 2 & 3

F.

All of the above

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