An entity P has entered into the following transactions for the financial year. Entity P is wholly owned by entity Z. Advise the accountant of entity P which are the related party transactions that should be disclosed under IFRS 8:

1. Loans and advances granted by entity P to P’s subsidiary Q;

2. Guarantees granted by entity P to P’s joint venture R;
3. Commitments of entity P to grant entity S loans. The first son of entity P’s CEO has 80% shareholding in entity S;
4. Loans granted by entity P to entity T. The second son of entity P’s CFO has 40% shareholding in entity T.
Entity T is not an associate of entity Z;
5. Purchase of goods by entity P from entity U. A non-executive director of entity P has 50% shareholding in entity U.
6. Sale of goods by entity P to entity V. Entity V is an associate of entity Z;