Which THREE of the following were disclosed as related parties of AB in its financial statements?

AB, a listed entity, prepared its financial statements to 31 December 20X7, in accordance with international accounting standards.

Which THREE of the following were disclosed as related parties of AB in its financial statements?
A . AB’s defined benefit pension plan.
B . The wife of the Managing Director of AB, to whom AB sold a motor vehicle in the year to 31 December 20X7.
C . ST, an entity that was jointly established by AB and CD, and that is accounted for as a joint venture in AB’s financial statements to 31 December 20X7.
D . AB’s bank that provides more than 60% of the entity’s loan finance.
E . AB’s main supplier, GH, who supplies more than 70% of AB’s goods for manufacture.

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Answer: A,B,C