The relationships of Tree Ltd are summarised as follows:

Tree Plc owns 70% of equity shares of Leaf Plc and 15% of equity shares in Branch Plc.

Bryan owns 25% of equity shares of Tree Plc and Gill is his wife.

Ruth is a director of Tree Plc. She owns 60% of the equity shares in Root Plc. Paul is her partner and owns 10% of equity shares in Twig Plc.

Hannah works for Tree Plc as a manager, but she is not a director, and Bill is her son.

Tree Plc has a pension scheme for its employees.

Tree Plc buys approximately 35% of its main product from one overseas supplier.

Requirement:

For each of the organisations and individuals above, explain whether they are classed as related parties to Tree Plc according to IAS 24.