Mr Grant is a director and major shareholder of Mortar. His son, Fergus, is an independent tax consultant and he advised Mortar on certain issues associated with the acquisition of both Pestle and Powder, for which he was paid €100,000 during 2017, with a further €20,000 due to him at 31 December 2017. Both these amounts are included in Mortar’s draft financial statements for the year ended 31 December 2017. Mr Grant's daughter, Emer, is employed in Mortar’s Personnel Department, receiving an annual salary of €30,000. She does not have management responsibilities.

Requirement Illustrate the disclosures required in Mortar’s group financial statements in accordance with IAS 24 Related Party Disclosures.