Page 185 - Hong Kong Housing Society Annual Report 2023/24

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENTS 財務報表附註

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）
Related parties 關連人士

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

(i) has control or joint control over the Housing (i) 控制或共同控制房屋協會；
Society;
(ii) has significant influence over the Housing (ii) 對房屋協會有重大影響；或
Society; or

(iii) is a member of the key management personnel of (iii) 為房屋協會的主要管理層人
the Housing Society; 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，即該企業
following conditions applies: 實體是房屋協會的關連人士：

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

(ii) The entity is controlled or jointly controlled by a (ii) 該實體受到上述第(a)項內所
person identified in (a) above. 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)項內所認定人士
influence over the entity or is a member of the 對該實體有重大影響力或為
key management personnel of the entity (or of a 該實體（或該實體母公司）的
parent of the entity). 主要管理層人員的成員。

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

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 183