Page 245 - 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

27. segment information (continued) 27. 分部資料 （續）

For the purposes of monitoring segment performances and 分部業績監控及其資源分配如下：
allocating resources between segments:

— Segment surplus/deficit is determined by aggregating — 分部的盈利╱虧損乃以各分部的
income earned and expenditure incurred by 收支累計，企業管理費用未有分
each segment without allocation of corporate 配在內。此亦是主要營運決策者
administrative expenses. This is the measure reported （即執行委員會）用以分配資源及
to the chief operating decision maker (i.e. Executive 業績評估。
Committee) for the purposes of resource allocation
and performance assessment.
— All assets are allocated to reportable segments other — 除寫字樓及有關批租土地及樓宇
than office buildings and related leasehold land and 是用作企業管理外，其他所有資
buildings for corporate administrative purposes. 產都按須列報分部分配。

— All liabilities are allocated to reportable segments — 除與企業管理有關的應計費用
other than accrual expenses for central administrative 外，其他所有負債都按須列報分
costs. 部分配。

The Housing Society’s revenue from external customers 房屋協會來自各項服務的外部客戶收入
from each service is set out in note 6 to the financial 載於財務報表附註六。
statements.

The Housing Society’s revenue from external customers is 房屋協會的外部客戶收入完全來自其在
derived solely from its operations in Hong Kong, and the 香港的業務，房屋協會的非流動資產則
non-current assets of the Housing Society are located in 位於香港。
Hong Kong.

During the years ended 31 March 2024 and 2023, no 截至二零二四年及二零二三年三月
revenue from transactions with a single external customer 三十一日止年度，單一外部客戶的交易
amounted to 10 per cent or more of the Housing Society’s 收入沒有超過房屋協會總收入的百分之
total revenue. 十或以上。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 243