The Directors of Brisbane Ltd (a listed company) have come to your accounting firm to seek advice on how to account for the investments they have in the five (5) entities-- Canberra Ltd, Sydney Ltd, Melbourne Ltd, Adelaide Ltd and Perth Ltd. All shares issued by each of the entities are ordinary shares with normal voting rights. All key facts as known to the company are provided below:

Canberra Ltd Brisbane Ltd owns 45% of the issued capital. The remaining shares are owned by a diverse group of investors who each hold a small parcel of shares, many of whom are unlikely to attend meetings. The current board of directors of Canberra Ltd has seven members. Six directors on the board of Canberra Ltd are appointed by Brisbane Ltd.	Sydney Ltd Brisbane Ltd owns 90% of the issued capital. The remaining shares are owned equally between two shareholders.
Melbourne Ltd Brisbane Ltd owns 40% of the issued capital. Three institutional investors equally hold 50% of the issued capital. These shareholders regularly attend meetings and vote. The remaining 10% of the issued capital are owned by a geographically diverse group of investors who each hold a small parcel of shares, many of whom are unlikely to attend meetings.	Adelaide Ltd Brisbane Ltd owns 35% of the issued capital. Sydney Ltd owns 25% of the issued capital. The remaining shares are owned by a small group of investors who each own 10% of the issued shares. Brisbane Ltd and Sydney Ltd each have two appointees on the board of directors which has five members.
Perth Ltd Brisbane Ltd owns 25% of the issued capital. The remaining shares are owned by three institutional investors who each own 25% of the issued capital. All investors have rights to the net assets of Perth Ltd. They take a keen interest in the running of the company and attend all meetings. The shareholders of Perth Ltd have a contractual agreement whereby each investor cannot make any operating, investing or financing decisions without the expressed consent of the other parties.

A. which entities, if any, would form part of the Brisbane Ltd Group

B. Diagram to show the corporate structure. deomstrating the shareholder relationship