Question 2 n January 5, 2018, Parrotfish Limited was acquired by a private company called Universe ompany. During the three-month period between January and March 2018, there were more acquisitions of equity interests in other companies by Parrotfish Limited. In addition, there were changes in the equity interests of Shrimpfish Limited and Angelfish Limited held by Parrotfish Limited. In April 2018, there was a group restructuring in Parrotfish Group Below shows the group structure of Parrotfish Group Universe Company 90% 100% 30% Sunflower Limited Parrotfish Limited Aster Limited 60% 98% 10% Angelfish Limited Shrimpfish Limited Firefish Limited 20% 70% Strawberry Limited Silver Limited All companies in the group are incorporated and operate their business in Hong Kong. The shareholdings shown are indicative of the voting rights. Below is the information about the chairperson, chief executive officer (CEO) and company secretary of each company: Com Chairperson Mr Sun Mr Parrot Ms Shrimp Mr Blueberry Ms Angel Mr Bellflower Ms Apple CEO Ms Moon Mr Peacock Mr Prawn Ms Blackberry Mr Star Universe Com Parrotfish Limited Shrimpfish Limited Strawberry Limited Angelfish Limited Sunflower Limited Aster Limited Ms Pigeon Mr Lobster Ms Ms Demon Mr Bi Ms Coneflower Mr Apricot Ms Flounder Ms Pearl Ms Mayflower Ms Avocado Firefish Limited Silver Limited Mr Flagfin Ms Flathead Ms Gold Mr Diamond During June 2018, there are business transactions between Parrotfish Limited and different parties in the Group: There were sales of computers from Mr Lobster to Parrotfish Limited for $400,000. .Parrotfish Limited sold furniture to Ms Raspberry. The selling price of the furniture was $500,000 Parrotfish Limited bought equipment from Universe Company for $900,000. Aster Limited sold a motor car to Angelfish Limited at the selling price of $550,000