Boss Ltd is a company within a group with following structures. Monterey Ltd holds 50% and 35% ordinary shares of Boss Ltd and Hendon Ltd respectively. While Hendon Ltd holds 10% of Xenon Ltd's ordinary shares, while Napa Ltd holds 50% of Xenon's ordinary shares. On the other hand, the directors of above companies as follows: All above directors were assumed holding key management positions in the companies. Required Determine and explain whether the following parties and persons are related party of Boss Ltd under HKAS 24 (Revised) Related Party Disclosures. a. Monterey Ltd b. Napa Ltd c. Hendon Ltd d. Xenon Ltd e. Johnny Sun f. Davison Sun g. Kenny Young h. Paula Young i. Terry Pan j. Siu Chun Yat k. Arthur Yam 1. Eason Yam