(i) SunBhd acquired 60% interest in RainBhd on 1 January2016. On 1 January 2018, RainBhd acquired 60% interest in CloudyBhd and on 1 January 2020, SunBhd acquired a 40% interest in CloudyBhd. (ii)FanBhd acquired a 70% interest in BallBhd on 1 February 2015. BallBhd acquired an 90% interest in Suria Bhd on 1 July 2020.

Required:Determine the group structure and effective controlling interest for the above situations.