Corona Berhad is engaged in the manufacturing of specialized spare parts for hospital equipments. During the year ended 31 March 2020, Corona Berhad has carried out several transactions with the following individuals and entities:

No Items:

1) Mr. Liew who supplies raw materials to Corona Berhad, is the brother of the Chief Executive Officer of the company.

2) Mr. Hisham is the General Manager-Marketing of Corona Berhad and is responsible for all major decisions made in respect of sales prices and discounts.

3) Covid Berhad is the leading supplier of Corona Berhad and supplies 60% of company's raw materials.

4) Three used delivery trucks of the company were sold to PKP Berhad, which supplies approximately 60% of the total raw material used by the company.

5) Aman Kurantina Associates provides information technology services to Corona Berhad. One of the board of director members of Corona Berhad is also the partner in Aman Kuarantina Associates.

6) Social Distancing Bank Berhad is the main lender of Corona Berhad. By virtue of an agreement, it has appointed a nominee director on the Board of Corona Berhad.

7) Mr. Noor, a well-known management consultant was hired, to conduct a three weeks workshop on time management for the staff of Corona Berhad at a fee of RM15,000. Mr. Noor is the son of the Chief Executive Officer.

8) PPE Berhad is the distributor of Corona Berhad's products and has exclusive distribution rights for the province of Penang.

9) Corona Berhad's gratuity fund is administered by the Trustees appointed by the company.

10) Mrs. Frontliner who conducted various training programmes for the employees of Corona Berhad, is the wife of company's Chief Executive Officer.

REQUIRED: Explain whether the above individuals or entities are related parties of Corona Berhad based on MFRS 124 Related Party Disclosure. Justify your answer.