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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。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
部分此等準則，則該等經營分部可
被合併計算。
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 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.
127
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註