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73
Haier Electronics Group Co., Ltd. Annual Report 2007
海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.4 Summary of Significant Accounting
Policies (Cont’d)
Related parties
A party is considered to be related to the Group if:
(a) the party, directly or indirectly through one or
more intermediaries, (i) controls, is controlled
by, or is under common control with, the Group;
(ii) has an interest in the Group that gives it
significant influence over the Group; or (iii) has
joint control over the Group;
(b) the party is an associate;
(c) the party is a jointly-controlled entity;
(d) the party is a member of the key management
personnel of the Group or its parent;
(e) the party is a close member of the family of any
individual referred to in (a) or (d);
(f) the party is an entity that is controlled, jointly
controlled or significantly influenced by or for
which significant voting power in such entity
resides with, directly or indirectly, any individual
referred to in (d) or (e); or
(g) the party is a post-employment benefit plan for
the benefit of the employees of the Group, or of
any entity that is a related party of the Group.
2.4 主要會計政策概要
（續）
關連人士
下列人士將視為與本集團有關連：
(a) 直接或間接透過一個或多個中介機構
(i)控制本集團、受本集團控制或與本
集團共同受他人控制；(ii)擁有本集團
權益而對本集團有重大影響力；或(iii)
受本集團共同控制之人士；
(b) 聯繫人；
(c) 共同控制實體；
(d) 本集團或其母公司之主要管理人員；
(e) (a)或(d)所述任何個別人士之直屬親
屬；
(f) (d) 或(e)所述任何個別人士直接或間
接控制、共同控制或可發揮重大影響
力或持有大部分投票權之實體；或
(g) 以本集團或屬本集團關連人士之任何
實體之僱員為受益人之離職後褔利計
劃。