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27
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擬備。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、商舖及
車場
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
樓宇管理服務及貸款給
自建住宅買家
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。
27 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
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 and grant
top up loans to buyers of own-developed
domestic flats
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.
155
香港房屋協會
2016
年年報
Notes to the Financial Statements
財務報表附註