Page 156 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

AUDITED FINANCIAL STATEMENTS 已審核財務報表

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)
Segment reporting 分部報告

Operating segments, and the amounts of each segment item ᐄ༶ʱ௅ʿ͉ৌਕజѓהяజʘӊࡈ
reported in the financial statements, are identified from the financial ʱ௅ධͦʘಛධd׵֛ಂΣג܊՘ึ
information provided regularly to the Housing Society’s senior ௰৷ॴ၍ଣᄴ౤Զʘৌਕ༟ࣘʕᗆ
executive management for the purposes of allocating resources to, йf৷ॴ၍ଣᄴ࣬ኽ༈ഃ༟ࣘʱৣ༟
and assessing the performance of, the Housing Society’s various lines ๕ʚג܊՘ึʔΝุਕ˸ʿ൙П༈ഃ
of business. ุਕʘڌତf

Individually material operating segments are not aggregated for ఱৌਕяజϾԊdࡈйࠠɽᐄ༶ʱ௅
financial reporting purposes unless the segments have similar ʔึଢ଼ጐࠇၑdઓʱ௅ගϞᗳЧ຾᏶
economic characteristics and are similar in respect of the nature of तᓃʿίପۜʿ؂ਕ׌ሯe܄˒၇ᗳ
products and services, the type or class of customers, the methods אᗳйe͜Ъʱቖପۜא౤Զ؂ਕʘ
used to distribute the products or provide the services. Operating ˙ج޴ᗳЧ٫ۆৰ̮fࡊ߰Ԩڢࡈй
segments which are not individually material may be aggregated if ࠠɽʘ຾ᐄʱ௅ୌΥɽ௅΅Ϥഃ๟
they share a majority of these criteria. ۆdۆ༈ഃ຾ᐄʱ௅̙஗ΥԻࠇၑf

3. Significant accounting estimates 3. 主要會計估計

The preparation of the Housing Society’s financial statements requires ᇜႡג܊՘ึٙৌਕ༟ࣘࣛd၍ଣᄴ
management to make estimates and assumptions that affect the ඲׵జѓ˚Ъ̈ึᅂᚤהяజϗूe
reported amounts of revenues, expenses, assets and liabilities, and ක˕e༟ପၾࠋවٙజѓږᕘʿՉמ
their accompanying disclosures, and the disclosure of contingent ᚣ˸ʿא್ࠋවמᚣٙкᓙeПࠇʿ
liabilities. Uncertainty about these assumptions and estimates could ৿ணfϞᗫ༈ഃ৿ணʿПࠇٙʔ׼ࣦ
result in outcomes that could require a material adjustment to the Ϊ९̙ঐኬߧ̙ঐ඲࿁˚ܝաՑᅂᚤ
carrying amounts of the assets or liabilities affected in the future. ٙ༟ପၾࠋවٙሪࠦ࠽Ъ̈ࠠɽሜ዆f

Estimation uncertainty 估計的不明朗因素

The key assumptions concerning the future and other key sources of ɨ˖މ׵జѓ˚Ϟᗫ͊Ըٙ˴ࠅ৿ண
estimation uncertainty at the end of the reporting period, that have a ʿՉ˼˴ࠅПࠇٙʔ׼ࣦΪ९dՉऒ
significant risk of causing a material adjustment to the carrying ʿኬߧɨࡈৌ݁ϋܓ࿁༟ପʿࠋවሪ
amounts of assets and liabilities within the next financial year, are ࠦ࠽Ъ̈ࠠɽሜ዆ٙࠠɽࠬᎈf
described below.

154 Hong Kong Housing Society Annual Report 2017/18