貿易通 2020 年年報

140 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 1 主要會計政策（續） (s) 關聯人士 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。 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.