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Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
65
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
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) 聯營公司；
(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。
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