The Stead Company has a wholly-owned subsidiary, Guanaco. During the year to 30 June 20X7, Stead sold goods to Guanaco totalling GHC 250,000.

Guanaco paid GHC 135,000 of this debt before the year end and then encountered financial difficulties. Guanaco is not expected to be able to pay the remainder of the balance and therefore it has been provided against as uncollectible. Administration costs incurred as a result of Stead's credit controllers chasing the debt by have been calculated as GHC 600.

Under the minimum disclosure requirements of IAS 24 Related party disclosures, which TWO of the following are required to be disclosed in relation to this arrangement?

a. The costs of the credit control department incurred in pursuing the debt

b. Details of any guarantees received in relation to the outstanding balance

c. The provision in relation to the debt being uncollectible

d. Future plans regarding trading arrangements with this subsidiary