If the Group is able to govern and control the financial and operating policies of the contractual joint venture so as to obtain benefits from its activities, such joint venture is considered a de facto subsidiary and is accounted for as such.
英
美
- 如本集團可以決定及控制該合營(yíng)企業(yè)之財務(wù)及營(yíng)運決策及從其業(yè)務(wù)中取得利益,則該合營(yíng)企業(yè)將視作為一間實(shí)質(zhì)附屬公司,并作為本集團之附屬公司列賬。