Haier 2009 Annual Report Download - page 74

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31 December 2009

NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
72
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 



(a) (i)

(ii)
(iii)

(b) 
(c) 
(d) 
(e) (a)(d)
(f) (d)(e)


(g) 
󱄳