Page 204 - Hong Kong Housing Society Annual Report 2023/24

2.4 Material accounting policies (continued) 2.4 重大會計政策 （續）
segment reporting 分部報告

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

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

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