Determine whether or not each of the following is a disclosable related-party transaction of ABC Ltd under AASB 124. Provide your reasons.

Required:

A. ABC Ltd stores inventory in a warehouse that is leased from the wife of its directors. The lease rentals are at arm's length.

B. A performance-related amount is paid to the directors of ABC Ltd.

C. ABC Ltd sells 70% of its output to a company owned by a director and the balance (30%) to ASR Ltd, which is its associate by virtue of ABC Ltd owning 35% of the share capital.

D. There was the sale/purchase of goods by a subsidiary to/from ABC Ltd as the parent entity.

E. Dividend payments were made to employees who are holders of ABC Ltd's shares