Page 141 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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2.4 Summary of significant accounting policies 2.4 主要會計政策概要（續）

(continued)
Related parties 關連人士

(a) A person, or a close member of that person’s family, is related (a) 如屬以下人士，即該人士或該
to the Housing Society if that person: 人士的近親為房屋協會的關連
人士：

(i) has control or joint control over the Housing Society; (i) 控 制 或 共 同 控 制 房 屋 協
會；

(ii) has significant influence over the Housing Society; or (ii) 對房屋協會有重大影響；
或

(iii) is a member of the key management personnel of the (iii) 為房屋協會的之主要管理
Housing Society; 層人員的成員；

or 或

(b) An entity is related to the Housing Society if any of the (b) 如符合下列任何條件，即該企
following conditions applies: 業實體是房屋協會的關連人士：

(i) The entity is a post-employment benefit plan for the (i) 該實體是為房屋協會或作
benefit of employees of either the Housing Society or an 為房屋協會關連人士的任
entity related to the Housing Society. 何實體的僱員福利而設的
離職後福利計劃。

(ii) The entity is controlled or jointly controlled by a person (ii) 該實體受到上述第(a)項內
identified in (a) above. 所認定人士控制或共同控
制。

(iii) A person identified in (a)(i) above has significant (iii) 上述第 (a)(i)項內所認定人
influence over the entity or is a member of the key 士對該實體有重大影響力
management personnel of the entity (or of a parent of 或為該實體（或該實體母
the entity). 公司）的主要管理層人員
的成員。

Close members of the family of a person are those family members 一名人士的近親是指與有關實體交易
who may be expected to influence, or be influenced by, that person 並可能影響該人士或受該人士影響的
in their dealings with the entity. 家庭成員。

香港房屋協會 2018/19 年度年報