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(a) Encik Hashim holds a majority of ordinary shares in Hero Sdn Bhd. Emas Sdn Bhd is a major supplier of Hero Sdn Bhd, but

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(a) Encik Hashim holds a majority of ordinary shares in Hero Sdn Bhd. Emas Sdn Bhd is a major supplier of Hero Sdn Bhd, but there is no ownership of Emas Sdn Bhd by Hero Sdn Bhd or vice versa. However, Encik Hashim's son holds a majority of ordinary shares in Emas Sdn Bhd. Required: Identify and explain the related parties of Hero Sdn Bhd and Emas Sdn Bhd in accordance with MFRS 124

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