貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 139 1 主要會計政策（續） (s) 關聯人士 就此等財務報表而言，在下列情況下， 有關人士會被視為本集團的關聯人士： (a) 某人士或其近親家庭成員為與本集 團有關聯，如該人士： (i) 擁有本集團之控制權或共同控 制權； (ii) 對本集團有重大影響力；或 (iii) 為本集團或本集團母公司的主 要管理人員。 (b) 如符合下列任何條件，則某實體為 與本集團有關聯： (i) 該實體及本集團為同一集團的 成員公司（即各母公司、附屬公 司及同系附屬公司為互相關 聯）。 (ii) 一個實體為另一實體的聯營公 司或合營企業（或另一實體為成 員公司的集團旗下成員公司的 聯營公司或合營企業）。 (iii) 兩個實體均為相同第三方的合 營企業。 (iv) 一個實體為第三方實體的合營 企業，而另一實體為該第三方 實體的聯營公司。 (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。 1 Significant accounting policies (Continued) (s) Related parties For the purposes of these financial statements, parties are considered to be related to the Group if: (a) A person, or a close member of that person’s family, is related to the Group if that person: (i) has control or joint control over the Group; (ii) has significant influence over the Group; or (iii) is a member of the key management personnel of the Group or the Group’s parent. (b) An entity is related to the Group if any of the following conditions applies: (i) The entity and the Group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (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.