149
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Notes to the Financial Statements
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F I NANC I A L S T A T EMENT S
財務報表
26 Segment information
The Housing Society’s reportable segments are strategic business
units that offer different products and services, and managed
separately based on required professional knowledge and strategies.
All assets and customers are located in Hong Kong. Types of products
and services are set out below:
Property sales
Develop properties for sales
Property leasing Lease and manage own properties, including
subsidised rental flats, commercial premises and
carparks
Home financing Grant top up loans to buyers of own-developed
domestic flats
Investments
Invest in security markets and time deposits to
preserve the value of capital
Social projects
Provide property management and repair
incentives, promote proper building management
and maintenance concept and elderly care, and
take on city beautification/revitalisation projects
Other operations Provide building management service to private
and public housing estates.
For the purposes of monitoring segment performances and allocating
resources between segments:
• Segment surplus/deficit is determined by aggregating income
earned and expenditure incurred by each segment without
allocation of corporate administrative expenses. This is the
measure reported to the chief operating decision maker (i.e.
Executive Committee) for the purposes of resource allocation and
performance assessment.
• All assets are allocated to reportable segments other than office
buildings and related leasehold land and buildings for corporate
administrative purposes.
• All liabilities are allocated to reportable segments other than
accrual expenses for central administrative costs.
26
分部資料
分部資料主要是以房屋協會的各種商品
及服務的策略業務個體分類而編製。各
項業務所須的專業知識及策略不同，所
以是獨立管理。所有資產及客戶均在香
港。下列為各種商品及服務的種類：
物業出售 發展物業作出售用途
物業租賃 出租及管理自資物業包括
資助住宅、商鋪及車場
樓宇融資 貸款給自建住宅買家
投資 買賣證券及債券及定期存
款以保存資本的價值
回饋項目 提供樓宇管理及維修資
助、推廣妥善樓宇管理及
維修的意識及對長者的關
懷、承擔城市美化及活化
項目
其他營運 向私人及公共屋苑提供樓
宇管理服務
分部業績監控及其資源分配如下：
•
分部的盈虧乃以各分部的收支累
計，企業管理費用未有分配在內。
此亦是主要營運決策者
(
即執行委
員會
)
用以分配資源及業績評估。
•
除寫字樓及有關批租土地及樓宇是
用作企業管理外，其他所有資產都
按須列報分部分配。
•
除與企業管理有關的應計費用外，
其他所有負債都按須列報分部
分配。
