Are the following statements true or false? (a) IAS 24 requires the disclosure of the principles of

Question:

Are the following statements true or false?
(a) IAS 24 requires the disclosure of the principles of compensation arrangements for key management personnel.
(b) Performance-related payments to key management personnel are not related party transactions.
(c) Loans made to key management personnel are disclosed only if the outstanding balance at the end of the reporting period exceeds $100 000.