Which of the following is a related party transaction and, under AASB 124/IAS 24, requires disclosure in the annual financial statements?

(a) A performance-related amount paid to the directors of the entity.

(b) A loan for $100 000 that was made to a retired director of an entity, and which was written off as an uncollectible debt during the current financial year.

(c) A loan of $30 000 advanced to the chief financial officer of an entity and which is outstanding at the end of the reporting period.

(d) An annual cash bonus amount paid to factory workers employed by the entity.