If there have been related party transactions during the year, an entity needs to make, at a minimum, certain disclosures. Which of the following is not a required minimum disclosure under IAS 24?
(a) The amount of the related party transactions.
(b) The amount of the outstanding related party balances and their terms and conditions along with details of guarantees given and received.
(c) The amounts of similar transactions with unrelated (third) parties to establish that comparable related party transactions have been entered at arm’s length.
(d) Provisions for doubtful debts related to the amount of outstanding related party balances and expense recognized during the year in respect of bad or doubtful debts due from related parties.