Olympia Ltd is the parent entity of the Olympia group and manufactures sporting equipment. Mr. Able holds the following positions: Managing director of Olympia Ltd; Controls Track Ltd through a 70% shareholding; and Director of Sporty Ltd. Mr. and Mrs. Able are married in community of property. Olympia Ltd is a subsidiary of Field Ltd. Field Ltd also controls Ball Ltd through its 80% shareholding in the ordinary shares of Ball Ltd. Olympia Ltd owns an 85% shareholding in the ordinary shares of Sprint Ltd, a company that manufactures sporting memorabilia. Olympia Ltd also has a 20% shareholding in Direct Ltd, a company that manufactures sporting watches. The 20% shareholding in Direct Ltd constitutes significant influence. The employees of Olympia Ltd are members of the Olympica Pension Fund, providing post-employment pension fund benefits to employees, and the Olympica Trade Union. REQUIRED: Indicate which of the parties are related to Olympia Ltd and which are not, in terms of IAS 24.