Page 147 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

Notes to the Financial Statements 財務報表附註

2.4 Summary of significant accounting policies 2.4 主要會計政策概要€ᚃ

(continued)
Related parties 關連人士

(a) A person, or a close member of that person’s family, is related (a) ν᙮˸ɨɛɻdу༈ɛɻא༈
to the Housing Society if that person: ɛɻٙڐፋމג܊՘ึٙᗫஹ
ɛɻj

(i) has control or joint control over the Housing Society; (i) છՓא΍ΝછՓג܊՘
ึi

(ii) has significant influence over the Housing Society; or (ii) ࿁ג܊՘ึϞࠠɽᅂᚤi
א

(iii) is a member of the key management personnel of the (iii) މג܊՘ึٙʘ˴ࠅ၍ଣ
Housing Society; ᄴɛࡰٙϓࡰi

or א

(b) An entity is related to the Housing Society if any of the (b) νୌΥɨΐ΂Оૢ΁dу༈Ά
following conditions applies: ุྼ᜗݊ג܊՘ึٙᗫஹɛɻj

(i) The entity is a post-employment benefit plan for the (i) ༈ྼ᜗݊މג܊՘ึאЪ
benefit of employees of either the Housing Society or an މג܊՘ึᗫஹɛɻٙ΂
entity related to the Housing Society. Оྼ᜗ٙ྇ࡰ၅лϾணٙ
ᕎᔖܝ၅лࠇྌf

(ii) The entity is controlled or jointly controlled by a person (ii) ༈ྼ᜗աՑɪࠑୋ(a)ධʫ
identified in (a) above. הႩ֛ɛɻછՓא΍Νછ
Փf

(iii) A person identified in (a)(i) above has significant (iii) ɪࠑୋ (a)(i)ධʫהႩ֛ɛ
influence over the entity or is a member of the key ɻ࿁༈ྼ᜗Ϟࠠɽᅂᚤɢ
management personnel of the entity (or of a parent of אމ༈ྼ᜗€א༈ྼ᜗͎
the entity). ʮ̡ٙ˴ࠅ၍ଣᄴɛࡰ
ٙϓࡰf

Close members of the family of a person are those family members ɓΤɛɻٙڐፋܸ݊ၾϞᗫྼ᜗ʹ׸
who may be expected to influence, or be influenced by, that person Ԩ̙ঐᅂᚤ༈ɛɻאա༈ɛɻᅂᚤٙ
in their dealings with the entity. ࢕ࢬϓࡰf

香港房屋協會2017/18年度年報 145