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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
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。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(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.