Related Party Disclosure

Task ? 1.

Specification:

Undertaking A owns 30% of undertaking B and has significant influence in this undertaking. The undertaking B has the following investments: 70% - in the authorised capital of undertaking C, 50% - in the authorised capital of undertaking D and 30% and significant influence in undertaking E. Undertaking A does not have significant influence in E.

Question:

Which of the above mentioned undertakings are related to undertaking A, and in respect of which undertaking A should comply with requirements for disclosures of related party transactions?