Question 3 (20 marks) Pluto Ltd is engaged in the distribution and trading of toy robots. The following chart shows the relationship between Pluto Ltd and other companies Mr. Steve Chow, Chief Executive Director and controlling shareholder Pluto Ltd 80% 30% Goofy Ltd Manny Ltd 70% 15% 60% Jerry Ltd Slinky Ltd Tom Ltd All percentages shown in the diagram indicate voting power. The directors of the individual companies are: Pluto Ltd: P1, P2 Goofy Ltd: G1, G2, G3 Manny Ltd: M1, M2 Jerry Ltd: J1, J2 Slinky Ltd: S1, S2 Tom Ltd: T1, T2 Required: For each of the individual companies and its directors mentioned in the question, explain whether each of them is a related party in the consolidated financial statements of Goofy Ltd according to HKAS 24 Related Party Disclosures