Page 56 - 香港旅遊業議會（2017-2018年度報告）

d. 關連方
任何一方如屬以下情況，即被視為與議會有關連：
(a) 某人或某人的近親家庭成員如屬以下人士，即與議
會有關連：
(i) 控制或共同控制議會；
(ii) 對議會有重大影響力；或
(iii) 為議會或議會母公司的主要管理人員；
(b) 某實體如符合下列任何條件，即與議會有關連：
(i) 該實體與議會屬同一集團的成員（即每家母
公司、附屬公司、同系附屬公司與其他成員
有關連）。
(ii) 一實體為另一實體的聯營公司或合營公司(或
為另一實體所屬議會的會員的聯營公司或合營
公司)。
(iii) 該實體與議會為同一第三方實體的合營公司。
(iv) 一實體為第三方實體的合營公司，而另一實體
為該第三方實體的聯營公司。
(v) 該實體為議會僱員或議會關連實體僱員而設立
的離職後福利計劃。如議會本身屬此計劃，則
提供資助的僱主亦與該計劃有關連。
(vi) 該實體受(a)段所界定人士控制或共同控制。
(vii) (a)(i)段所界定人士對該實體有重大影響力，或
為該實體(或該實體母公司)的主要管理人員。
e. 撥備
議會若因過往事件而承擔現有法律責任或推定責任，而
履行該等責任可能消耗資源，且有關金額已能可靠地估
計時，將確認撥備。
如有若干類似責任，於釐定履行責任是否需要消耗資源
時，將考慮整類責任。即使同類責任中任何一個責任導
致資源消耗的可能性很低，但仍將確認撥備。
f. 或有負債及或有資產
或有負債指來自過往事件的可能責任，該等責任存在與
否，只會在議會不能完全控制的一宗或多宗不確定的未
來事件出現或不出現的情況下，才被確認。或有負債亦
可以指來自過往事件的現有責任，但由於可能不需要消
耗經濟資源，或責任金額未能可靠地計量，因而未有確
認。或有負債不予確認，但在財務報表附註中披露。若
消耗資源的可能性出現改變，因而導致可能出現資源消
耗，將確認為撥備。
54
54 香港旅遊業議會二零一七至二零一八年度報告
d. Related parties
A party is considered to be related to the Council if:
( a ) A person or a close member of that person’s family is related to
the Council if that person:
(i) has control or joint control over the Council;
(ii) has significant influence over the Council; or
(iii) is a member of the key management personnel of the
Council or of a parent of the Council;
( b ) An entity is related to the Council if any of the following conditions
applies:
(i) The entity and the Council are members of the same group
(which means that each parent, subsidiary and fellow
subsidiary is related to the others).
(ii) One entity is an associate or joint venture of the other entity
(or of a member of a council of which the other entity is a
member).
(iii) Both entities are joint ventures of a third entity.
(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 employees of either the Council or an entity related to the
Council. If the Council is itself such a plan, the sponsoring
employers are also related to the plan.
(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 the key management personnel of
the entity (or of a parent of the entity).
e. Provisions
Provisions are recognised when the Council has a present legal or
constructive obligation as a result of past events; it is more likely
than not that an outflow of resources will be required to settle the
obligation; and the amount has been reliably estimated.
Where there are a number of similar obligations, the likelihood that
an outflow will be required in settlement is determined by considering
the class of obligations as a whole. A provision is recognised even if
the likelihood of an outflow with respect to any one item included in
the same class of obligations may be small.
f. Contingent liabilities and contingent assets
A contingent liability is a possible obligation that arises from past
events and whose existence will only be confirmed by the occurrence
or non-occurrence of one or more uncertain future events not wholly
within the control of the Council. It can also be a present obligation
arising from past events that is not recognised because it is not
probable that outflow of economic resources will be required or
the amount of obligation cannot be measured reliably. A contingent
liability is not recognised but is disclosed in the notes to the financial
statements. When a change in the probability of an outflow occurs so
that outflow is probable, it will then be recognised as a provision.