Page 162 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

160 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（續）

(continued)
Foreign currencies 外幣兌換

Transactions in currencies other than the functional currency of the 房屋協會的非功能貨幣（外幣）交易最
Housing Society (foreign currencies) are initially recorded at the rates 初是按交易日的匯率換算入賬。於每
prevailing on the dates of the transactions. At the end of each 年報告期末，貨幣性項目以報告期末
reporting period, monetary items denominated in foreign currencies 的匯率再換算，以公允價值列賬的非
are retranslated at the rates prevailing on that date. Non-monetary 貨幣性項目，其貨幣換算是以決定其
items carried at fair value that are denominated in foreign currencies 公允價值日的匯率計算，而其他非貨
are retranslated at the rates prevailing on the date when the fair value 幣性項目則以歷史成本列賬及無須重
was measured. Non-monetary items that are measured in terms of 新再換算。
historical cost in a foreign currencies are not retranslated.

Exchange differences arising on the settlement of monetary items, 由貨幣性項目結賬時或因換算貨幣性
and on the translation of monetary items, are recognised in the 項目所產生對換差額，均於產生期內
comprehensive income in the period in which they arise. 記入全面收益內確認。

Segment reporting 分部報告
Operating segments, and the amounts of each segment item 營運分部及本財務報告所呈報之每個
reported in the financial statements, are identified from the financial 分部項目之款項，於定期向房屋協會
information provided regularly to the Housing Society’s senior 最高級管理層提供之財務資料中識
executive management for the purposes of allocating resources to, 別。高級管理層根據該等資料分配資
and assessing the performance of, the Housing Society’s various lines 源予房屋協會不同業務以及評估該等
of business. 業務之表現。

Individually material operating segments are not aggregated for 就財務呈報而言，個別重大營運分部
financial reporting purposes unless the segments have similar 不會累積計算，惟分部間有類似經濟
economic characteristics and are similar in respect of the nature of 特點及在產品及服務性質、客戶種類
products and services, the type or class of customers, the methods 或類別、用作分銷產品或提供服務之
used to distribute the products or provide the services. Operating 方法相類似者則除外。倘若並非個別
segments which are not individually material may be aggregated if 重大之經營分部符合大部份此等準
they share a majority of these criteria. 則，則該等經營分部可被合併計算。

Hong Kong Housing Society Annual Report 2018/19