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AMG company (A) owns 60% and 50%ordinarysharesofBostoncompany(B), and CMEcompany (C) respectively.(B) holds 40% and 5% of ordinary shares of Doge company (D) and Eloncompany (D)

AMG company ("A") owns 60% and 50%ordinarysharesofBostoncompany("B"), and CMEcompany ("C") respectively.("B") holds 40% and 5% of ordinary shares of Doge company ("D") and Eloncompany ("D") respectively. CMEcompany holds 80% ordinary shares of Eloncompany ("E"). AMGcompany("A") holds 12% and 15% of ordinary shares of Doge company ("D") and Eloncompany ("E") respectively. AMG company ("A") is the major buyer of the merchandise produced by Elon company ("E").

Note: There are five companies: A, B, C, D, and E.

1.Draw a family tree to illustrate the relationship among them.

2.Compute the effective % of Dog company ("D") and Egg company ("E") attributable to Apple Ltd ("A"). Details of workings must be shown

3.Discuss and determine the classification of Dog company ("D") and Egg company ("E") from the perspective of Apple company ("A") in the absence of other factors. (whether they are the subsidiary companies,associates,or other investment under HKFRS 9)

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