121
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ಥ
܊ג
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2014
ϋϋజ
Notes to the Financial Statements
ৌਕజ
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F I NANC I A L S T A T EMENT S
財務報表
3 Significant accounting policies
(continued)
(r) Related parties
(continued)
(2) An entity is related to the Housing Society if any of the following
conditions applies:
(i) The entity is a post-employment benefit plan for the benefit
of employees of either the Housing Society or an entity
related to the Housing Society.
(ii) The entity is controlled or jointly controlled by a person
identified in (1) above.
(iii) A person identified in (1) (i) above 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).
Close members of the family of a person are those family
members who may be expected to influence, or be influenced
by, that person in their dealings with the entity.
(s) Segment reporting
Operating segments, and the amounts of each segment item
reported in the financial statements, are identified from the
financial information provided regularly to the Housing Society’s
most senior executive management for the purposes of allocating
resources to, and assessing the performance of, the Housing
Society’s various lines of business.
Individually material operating segments are not aggregated for
financial reporting purposes unless the segments have similar
economic characteristics and are similar in respect of the nature of
products and services, the type or class of customers, the methods
used to distribute the products or provide the services. Operating
segments which are not individually material may be aggregated if
they share a majority of these criteria.
3
主要會計政策
（續）
(r)
關連人士
（續）
(2)
如符合下列任何條件，即該企
業實體是房屋協會的關連人士：
(i)
該實體是為房屋協會或作為
房屋協會關連人士的任何實
體的僱員福利而設的離職後
福利計劃。
(ii)
該 實 體 受 到 上 述 第
(1)
項
內所認定人士控制或共同
控制。
(iii)
上述第
(1) ( i )
項內所認定
人士對該實體有重大影響
力或為該實體（或該實體母
公司）的主要管理層人員的
成員。
一名人士的近親是指與有關實
體交易並可能影響該人士或受
該人士影響的家庭成員。
(s)
分部報告
營運分部及本財務報告所呈報之每
個分部項目之款項，於定期向房屋
協會最高級管理層提供之財務資料
中識別。最高級管理層根據該等資
料分配資源予房屋協會不同業務以
及評估該等業務之表現。
就財務呈報而言，個別重大營運分
部不會累積計算，惟分部間有類似
經濟特點及在產品及服務性質、客
戶種類或類別、用作分銷產品或提
供服務之方法相類似者則除外。倘
若並非個別重大之經營分部符合大
部份此等準則，則該等經營分部可
被合併計算。
