A " body " means an incorporated or unincorporated body , and includes a firm or a group of persons which may include incorporated or unincorporated bodies who are associated with each other through a shared relevant interest “团体”指属法团或不属法团的团体,亦包括商号或透过共同有关利益而互相联结的一组人士可包括属法团或不属法团的团体。