In Order for There to Be a Breach of Section

In order for there to be a breach of section 588G, which of the following elements must be established:

A) The person must be a director of the company.
B) There must be an incurrence of a debt.
C) The company must be insolvent at the time the debt is incurred.
D) There needs to be reasonable grounds to suspect the company was insolvent.
E) The direct must be aware the company is insolvent.
F) All of the above need to be established.
G) Only (a) , (b) , (c) and (d) need to be established.