hi just hoping you can help with my hw,

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RELATED-PARTY DISCLOSURE (10 marks) The following note is extracted from the 2021 annual report of Qantas Ltd: 32 RELATED PARTIES (A) REMUNERATION OF KEY MANAGEMENT PERSONNEL The aggregate remuneration of the KMP of the Qantas Group is set out below: 2021 5000 2020 5000 8,744 657 7,333 611 Short-term employee benefits Post-employment benefits Other long-term benefits Share-based payments 351 27 6,302 16,054 6.308 14.279 Required: A. Explain why key management personnel are considered as related parties of an entity. (5 marks B. Based on the definition of related party transactions, discuss the nature of the transactions involved in Note 32 between the key management personnel and Qantas