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二零一七年年報
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）
(r)
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(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 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 (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(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.