Related company 的定義是什麼?

根據香港會計師公會在05年發表的準則, related parties (related company包括在內),
定義更加廣泛, 包括:

1. Directly, or indirectly through one or more intermediaries, the party:
　．Controls, is controlled by, or is under common control with, the entity
　　(this includes parents, subsidiaries and fellow subsidiaries);
　．Has an interest in the entity that gives it significant influence over the entity; or
　．Has joint control over the entity;
2. The party is an associate of the entity;
3. The party is a joint venture in which the entity is a venturer
4. The party is a member of the key management personnel of the entity or its parent;
5. The party is a close member of the family of any individual referred to in (1) or (4)
6. 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 in (2) or (5); or
7. The party is a post-employment benefit plan for the benefit of employees of the
　 entity, or any entity that is a related party of the entity.

為免意義出現偏差，不將上文譯為中文，請見諒

其實under 一個 group 的公司就是 related company. Group 有 Holding companies (控股公司) Subsidiary comapnies (子公司), "Associated comapnies" (附屬公司),.子公司的定義是控股公司擁有 多於子公司的50% 可投票的股權. 附屬公司為20%-50%. Holding comapnies 同時又可以係 subsidiaries, 例如, A 公司有 B 公司的 60%　投票權　，　B 公司又有 C 公司的 60 %　投票權 ,那麼, B 公司是 C 公司的 Holding companies B 同時又是A 的 subsidiary. 小於20% shareholding 只是 investment, 不是 related comapnies, 因不足 20% shareholding 係唔會有在 investment comapnies 有任何 Control. 所以不算是 related companies.

related company 即係有關係o既公司, 可以include ultimate holding, intermediate holding, immediate holding, fellow subsidiary, subsidiary, associated/affiliate company, investment company. 總之, 兩間公司有關係o既e.g. 同一個group 即同一個ultimate holding 都係related companies.