25 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (q) Capital subvention fund The capital subvention fund accumulated from the prior years to compensate the Group for the costs of the subvented assets is recognised in the income and expenditure account over the useful lives of the subvented assets. (r) Related parties (a) A person or a close member of that person’s family is related to the Group if that person: (i) has control or joint control over the Group; (ii) has significant influence over the Group; or (iii) is a member of key management personnel of the Group. (b) An entity is related to the Group if any of the following conditions apply: (i) The entity and the Group are members of the same group. (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 the employees of 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 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. 4. 重要會計政策概要（續） (q) 資本資助金 以前年度累積用於償付本集團對購置的資助資產之資 本資助金按照資助資產可用年限確認在收支賬目中。 (r) 關聯人士 (a) 倘某人士屬以下身份，則該人士或其近親與本集 團有關連： (i) 控制或共同控制集團； (ii) 對集團有重大影響力；或 (iii) 是集團的關鍵管理人員。 (b) 倘以下任何條件適用，則某實體與本集團有關 連； (i) 該實體及本集團為同一集團的成員。 (ii) 某一實體為另一實體的聯營公司或合營企 業（或為某一集團成員的聯營公司或合營 企業，而另一實體亦為成員）。 (iii) 實體與集團均是同一第三方的合營企業。 (iv) 其中一家實體是第三方實體的合營企業， 而另一實體則是第三方實體的聯營公司。 (v) 該實體乃為本集團或與本集團有關連實體 的僱員福利而設的離職後福利計劃。 (vi) 該實體受第(a) 點列明人士控制或共同控 制。 (vii) 於第(a)(i) 點列明人士對該實體擁有重大影 響力或為該實體（或該實體母公司）的主 要管理人員。 (viii) 該實體或其所屬集團的任何成員公司向本 集團提供主要管理人員服務。
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