Page 179 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
177
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
(continued)
Related parties
(a) A person, or a close member of that person’s family, is related to the Housing Society if that person:
2.4 主要會計政策概要(續) 關連人士
(a) 如屬以下人士，即該人士或該人 士的近親為房屋協會的關連人士:
or
或
(i) (ii) (iii)
has control or joint control over the Housing Society;
has significant influence over the Housing Society; or
is a member of the key management personnel of the Housing Society;
(i) 控制或共同控制房屋協會;
(ii) 對房屋協會有重大影響;或
(iii) 為房屋協會的主要管理層人 員的成員;
(b) An entity is related to the Housing Society if any of the following conditions applies:
(i) The entity is a post-employment benefit plan for the benefit of employees of either the Housing Society or an entity related to the Housing Society.
(ii) The entity is controlled or jointly controlled by a person identified in (a) above.
(iii) A person identified in (a)(i) above has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).
Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity.
(b) 如符合下列任何條件，即該企業 實體是房屋協會的關連人士:
(i) 該實體是為房屋協會或作為 房屋協會關連人士的任何實 體而設的離職後僱員福利計 劃。
(ii) 該實體受到上述第(a)項內所 認定人士控制或共同控制。
(iii) 上述第(a)(i)項內所認定人士 對該實體有重大影響力或為 該 實 體( 或 該 實 體 母 公 司 )的 主要管理層人員的成員。
一名人士的近親是指與有關實體交易並 可能影響該人士或受該人士影響的家庭 成員。