130 / 166
3
主要會計政策
（續）
(o)
外幣兌換
（續）
由貨幣性項目結賬時或因換算貨幣
性項目所產生對換差額，均於產生
期內記入全面收益表內確認。
(p)
僱員福利
薪金、年度獎金、有薪年假、界定
供款退休計劃的供款和非貨幣性福
利成本在僱員提供相關服務的年度
內累計。倘若須延遲付款或結算及
因此造成重大的影響時，有關款項
按其現值列賬。
(q)
退休保障成本
當職工因已提供服務而獲得「定
額供款退休保障計劃」或「強制
性公積金計劃」的供款，是以支出
入賬。
(r)
關連人士
(1)
如屬以下人士，即該人士或
該人士的近親為房屋協會的
關連人士：
(i)
控制或共同控制房屋協
會；
(ii)
對房屋協會有重大影響
力；或
(iii)
為房屋協會的之主要管
理層人員的成員。
3 Significant accounting policies
(continued)
(o) Foreign currencies
(continued)
Exchange differences arising on the settlement of monetary
items, and on the translation of monetary items, are
recognised in the statement of comprehensive income in the
period in which they arise.
(p) Employees benefits
Salaries, annual bonuses, paid annual leave, contributions to
defined contribution retirement plans and the cost of non-
monetary benefits are accrued in the year in which the
associated services are rendered by employees. Where
payment or settlement is deferred and the effect would be
material, these amounts are stated at their present values.
(q) Retirement benefit costs
Payments to Defined Contribution Retirement Benefit Scheme
and Mandatory Provident Fund Scheme are charged as an
expense when employees have rendered service entitling
them to the contributions.
(r) Related parties
(1) A person, or a close member of that person’s family,
is related to the Housing Society if that person:
(i) has control or joint control over the Housing
Society;
(ii) has significant influence over the Housing
Society; or
(iii) is a member of the key management personnel
of the Housing Society.
Hong Kong Housing Society Annual Report 2016
126
Notes to the Financial Statements
財務報表附註
FINANCIAL STATEMENTS
財務報表