貿易通 2021 年年報

149 二零二一年年報 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） (s) 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） (vi) 該實體受 附註 1(s)(a) 所識 別的人士控制或共同控 制。 (vii) 於 附註 1(s)(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。 (t) 現金及現金等值 現金及現金等值包括銀行及手頭現 金、於銀行及其他財務機構的活期存 款及可隨時兌換為已知金額現金的短 期及高流通性投資，其價值變動風險 並不重大，並在購入起計三個月內到 期。現金及現金等值根據 附註 1(k) 所載 的政策評估預期信貸虧損。 1 Significant accounting policies (Continued) (s) Related parties (Continued) (b) An entity is related to the Group if any of the following conditions applies: (Continued) (vi) The entity is controlled or jointly controlled by a person identified in Note 1(s)(a) . (vii) A person identified in Note 1(s)(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. (t) Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other financial institutions, and short-term, highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value, having been within three months of maturity at acquisition. Cash and cash equivalents are assessed for ECL in accordance with the policy set out in Note 1(k) .