X Ltd holds 51% of Y Ltd, Y Ltd holds 51% of W Ltd, Z Ltd holds 49% of W Ltd The related Parties as per AS- 18 are

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C. Consolidated Financial Statements 20%
D. Developments in Financial Reporting 25%
E. Government Accounting in India 15%


X Ltd holds 51% of Y Ltd, Y Ltd holds 51% of W Ltd, Z Ltd holds 49% of W Ltd The related Parties as per AS- 18 are