Which of the following are related party transactions and, under AASB 124, require disclosure in the notes to the annual financial statements?

I. A loan for $100000 that was made to a retired director of an entity, and which was written off as an uncollectible debt during the current financial year.

II. An annual cash bonus amount paid to factory workers employed by the entity.

III. An issue of options to the companys CEO to incentivize him to work harder for the company.

IV. A housing loan of $500,000 advanced by the company to one of the companys directors at a favourable interest rate.

V. Special discounted prices on airfares enjoyed by cabin crew of an airline.

Select one:

a. I and IV only

b. I, III, IV and V

c. All of I through V

d. I, III and IV only

e. I through IV only