貿易通2018年年報

149 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (s) 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(s)(a) 所識別的人 士控制或共同控制。 (vii) 於 附註 1(s)(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預期可影響該 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。 (t) 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。現金及現 金等值根據 附註 1(k) 所載的政策評估預 期信貸虧損。 1 Significant accounting policies (Continued) (s) 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(s)(a) . (vii) A person identified in Note 1(s)(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. (t) 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. Cash and cash equivalents are assessed for ECL in accordance with the policy set out in Note 1(k) .