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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
102
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(r) 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(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.
1
主要會計政策（續）
(r)
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(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。