Page 239 - 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
237
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
29. Segment information (continued)
For the purposes of monitoring segment performances and
allocating resources between segments:
– Segment surplus/deficit is determined by aggregating income earned and expenditure incurred by each segment without allocation of corporate administrative expenses. This is the measure reported to the chief operating decision maker (i.e. Executive Committee) for the purposes of resource allocation and performance assessment.
– All assets are allocated to reportable segments other than office buildings and related leasehold land and buildings for corporate administrative purposes.
– All liabilities are allocated to reportable segments other than accrual expenses for central administrative costs.
The Housing Society’s revenue from external customers from each service is set out in note 6 to the financial statements.
The Housing Society’s revenue from external customers is derived solely from its operations in Hong Kong, and the non-current assets of the Housing Society are located in Hong Kong.
During the years ended 31 March 2021 and 2020, no revenue from transactions with a single external customer amounted to 10 per cent or more of the Housing Society’s total revenue.
29. 分部資料(續) 分部業績監控及其資源分配如下:
- 分部的盈利╱虧損乃以各分部的 收支累計，企業管理費用未有分 配在內。此亦是主要營運決策者
-
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(即執行委員會)用以分配資源及 業績評估。
除寫字樓及有關批租土地及樓宇 是用作企業管理外，其他所有資 產都按須列報分部分配。
除與企業管理有關的應計費用 外，其他所有負債都按須列報分 部分配。
房屋協會來自各項服務的外部客戶收入 載於財務報表附註六。
房屋協會的外部客戶收入完全來自其在 香港的業務，房屋協會的非流動資產則 位於香港。
截至二零二一年及二零二零年三月 三十一日止年度，單一外部客戶的交易 收入不超過房屋協會總收入的百分之十 或以上。