HKSI Institute AR2021

NOTES TO THE FINANCIAL STATEMENTS 財務報表附註 (Expressed in Hong Kong dollars unless otherwise indicated) （除非另有註明，否則均以港幣列示） 84 Hong Kong Securities and Investment Institute Annual Report 2021 2 Significant accounting policies (continued) (o) Related parties (continued) (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 (a). (vii) A person identified in (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. 2 主要會計政策 （續） (o) 關聯方 （續） (b) 如符合下列任何條件，即企 業實體是本集團的關聯方： (i) 該實體與本集團隸屬同 一集團（即各母公司、 附屬公司和同系附屬公 司彼此間有關聯）。 (ii) 一家實體是另一實體的 聯營公司或合營企業 （或另一實體所屬集團 旗下成員公司的聯營公 司或合營企業）。 (iii) 兩家實體是同一第三方 的合營企業。 (iv) 一家實體是第三方實體 的合營企業，而另一實 體是第三方實體的聯營 企業。 (v) 該實體是為本集團或作 為本集團關聯方的任何 實體的僱員福利而設的 離職後福利計劃。 (vi) 該實體受到上述第 (a) 項內所認定人士控制或 共同控制。 (vii) 上述第 (a)(i) 項內所認 定人士對該實體有重大 影響力或是該實體（或 該實體母公司）的關鍵 管理人員。 (viii) 該實體或其所屬集團的 任何成員公司向本集團 或本集團母公司提供關 鍵管理人員服務。 一名個人的近親是指與有關實體交 易並可能影響該個人或受該個人影 響的家庭成員。