Page 28 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

4. 會計政策（續） 4. MATERIAL ACCOUNTING POLICIES (Continued)
(q) 資本資助金 (q) Capital subvention fund

以前年度累積用於償付本集團對購置的資助資產之資 The capital subvention fund accumulated from the prior years to
本資助金按照資助資產可用年限確認在收支賬目中。 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) 關聯人士 (r) Related parties

(a) 倘某人士屬以下身份， (a) A person or a close member of that person’s family is related
則該人士或其近親與本集團有關連： to the Group if that person:

(i) 控制或共同控制集團； (i) has control or joint control over the Group;
(ii) 對集團有重大影響力；或 (ii) has significant influence over the Group; or
(iii) 是集團的關鍵管理人員。 (iii) is a member of key management personnel
of the Group.
(b) 倘以下任何條件適用，則某實體與本集團有關連； (b) An entity is related to the Group if any of the following
conditions apply:
(i) 該實體及本集團為同一集團的成員。 (i) The entity and the Group are members of the same group.
(ii) 某一實體為另一實體的聯營公司或合營企業 (ii) One entity is an associate or joint venture of the
（或為某一集團成員的聯營公司或合營企 other entity (or an associate or joint venture of
業，而另一實體亦為成員）。 a member of a group of which the other entity
is a member).
(iii) 實體與集團均是同一第三方的合營企業。 (iii) Both entities are joint ventures of the same third party.
(iv) 其中一家實體是第三方實體的合營企業，而 (iv) One entity is a joint venture of a third entity and the
另一實體則是第三方實體的聯營公司。 other entity is an associate of the third entity.
(v) 該實體乃為本集團或與本集團有關連實體的 (v) The entity is a post-employment benefit plan for the
僱員福利而設的離職後福利計劃。 benefit of the employees of the Group or an entity
related to the Group.
(vi) 該實體受第(a)點列明人士控制或共同控制。 (vi) The entity is controlled or jointly controlled by a
person identified in (a).
(vii) 於第(a)(i)點列明人士對該實體擁有重大影響 (vii) A person identified in (a)(i) has significant influence
力或為該實體（或該實體母公司）的主要管理 over the entity or is a member of key management
人員。 personnel of the entity (or of a parent of the entity).
(viii) 該實體或其所屬集團的任何成員公司向本集 (viii) The entity, or any member of a group of which it is a
團提供主要管理人員服務。 part, provides key management personnel services
to the Group.

26 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25