Which of the following would NOT be related parties of WH?

A.A person with a controlling shareholding in the parent company of WH

B.An entity in which the wife of the finance director of WH owns a controlling stake

C.A subsidiary of one of WH's associates

D.WH's major customer who accounts for 80% of WH's revenue

正确答案：WH's major customer who accounts for 80% of WH's revenue