貿易通 2021 年年報

148 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 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.