GBA Macao Group, which is a group listed in Shenzhen, was incorporated by two sisters. Miss GiGi Young and Chantel Young, in Macao in 1990. GBA was originally involved in hotel investment and hotel management business in Macao but has later expanded presence in many business in many places. GBA is now sourcing funds in Shenzhen and Hong Kong and has expanded presence in Europe. GBA prepares its financial statements in accordance with the International Financial Reporting Standards. GBA Macao Group has completed a few of acquisitions in order to expand its presence in different marks. During the last few year, it acquired 60% equity interests in Sino Inc., and 70% equity interests in Timely Limited. Timely is also a parent company of Uncle David Company. GBA has also acquired 40% equity interests in Dino Limited and can exert significant influence over BoBo Company and Elsa Company. BoBo has also acquired 30% equity interests in Elsa. Required: Please identify and explain the related parties from the perspective of the following parties: a. GBA Macao Group, b. Sino Inc., c. Timely Limited, d. Uncle David Company, e. Dino Limited, f. BoBo Company, and f. Elsa Company.