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.
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- 如本集团可以决定及控制该合营企业之财务及营运决策及从其业务中取得利益,则该合营企业将视作为一间实质附属公司,并作为本集团之附属公司列账。