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Which of the following items is not a related party transaction under IAS 24? A. Purchase of inventory by a parent undertaking from an associated company. B. Sale of a company asset to the managing director of the reporting entity, at an externally agreed fair value. C. Provision of venture capital by a venture capital company on the condition that the money will be repaid in 36 months. D. Sale of an asset by company 'A' to the sales manager who is also the majority shareholder of company 'B'. Company 'B' has control of 25% of the voting shares of 'A'. |