With Respect to Loans Made to a Related Party,which of the Following

With respect to loans made to a related party,which of the following statements is correct in accordance with AASB 124?

A) The details of each aggregate of loans made to key management personnel and their related parties must be disclosed.
B) The details of each aggregate of loans made to a key management person and their related parties whose loan exceeded $100 000 at any time during the period must be disclosed.
C) The details of material loans made to key management personnel and their related parties must be disclosed.
D) The details of each aggregate of loans made to key management personnel and their related parties, and the details of each aggregate of loans made to a key management person and their related parties whose loan exceeded $100 000 at any time during the period must be disclosed.