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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
84
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(r) Related parties (continued)
(b) An entity is related to the Group if any of the following
conditions applies: (continued)
(v) The entity is a post-employment benefit plan for the benefit
of employees of either the Group or an entity related to the
Group.
(vi) The entity is controlled or jointly controlled by a person
identified in
Note 1(r)(a)
.
(vii) A person identified in
Note 1(r)(a)(i)
has significant
influence over the entity or is a member of the key
management personnel of the entity (or of a parent of the
entity).
(viii) The entity, or any member of a group of which it is a part,
provides key management personnel services to the Group
or to the Group’s parent.
Close members of the family of a person are those family
members who may be expected to influence, or be influenced
by, that person in their dealings with the entity.
(s) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand,
demand deposits with banks and other financial institutions, and
short-term, highly liquid investments that are readily convertible into
known amounts of cash and which are subject to an insignificant
risk of changes in value, having been within three months of maturity
at acquisition.
(t) Segment reporting
Operating segments, and the amounts of each segment item
reported in the financial statements, are identified from the financial
information provided regularly to the Group’s most senior executive
management for the purposes of allocating resources to, and
assessing the performance of, the Group’s various lines of business
and geographical locations.
Individually material operating segments are not aggregated for
financial reporting purposes unless the segments have similar
economic characteristics and are similar in respect of the nature of
products and services, the nature of production processes, the type
or class of customers, the methods used to distribute the products or
provide the services, and the nature of the regulatory environment.
Operating segments which are not individually material may be
aggregated if they share a majority of these criteria.
1
主要會計政策（續）
(r)
關聯人士（續）
(b)
如符合下列任何條件，則某實體為與本集團
有關聯：（續）
(v)
該實體為提供福利予本集團僱員或與本
集團關聯的實體的僱員離職後福利計
劃。
(vi)
該實體受
附註
1(r)(a)
所識別的人士控制
或共同控制。
(vii)
於
附註
1(r)(a)(i)
所識別對實體有重大影
響力的人士，或是該實體（或該實體的
母公司）的主要管理人員。
(viii)
該實體或該實體所屬集團的任何成員公
司為本集團或本集團母公司提供主要管
理人員服務。
某人士的近親家庭成員指可影響該人士與該
實體交易的家庭成員，或受該人士與該實體
交易影響的家庭成員。
(s)
現金及現金等值
現金及現金等值包括銀行及手頭現金、於銀行及
其他財務機構的活期存款及可隨時兌換為已知金
額現金的短期及高流通性投資，其價值變動風險
並不重大，並在購入起計三個月內到期。
(t)
分部報告
經營分部及財務報表所呈報的各分部項目金額，
乃根據就分配資源予本集團各項業務及地區分部
及評估其表現而定期提供予本集團最高層管理人
員的財務資料而確定。
就財務申報而言，個別重要經營分部不會綜合呈
報，但如有關分部具有類似經濟特徵以及在產品
及服務性質、生產程序性質、客戶類型或類別、
分銷產品或提供服務所採用的方式及監管環境性
質方面類似則除外。如獨立而言並非屬重要的經
營分部共同擁有上述大部分特徵，則可綜合呈報。