Page 177 - Hang Lung Properties 2012 Annual Report
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2 PRINCIPAL ACCOUNTING POLICIES
(Continued)
(t) Related parties
(Continued)
2.
An entity is related to the Group if any of the following
conditions applies:
(i)
The entity and the Group are members of the same Group (which
means that each parent, subsidiary and fellow subsidiary is
related to the others).
(ii)
One entity is an associate or joint venture of the other entity (or an
associate or joint venture of a member of a Group of which the
other entity is a member).
(iii)
Both entities are joint ventures of the same third party.
(iv)
One entity is a joint venture of a third entity and the other entity is
an associate of the third entity.
(v)
The entity is a post-employment benefit plan for the benefit of
employees of either the Group or an entity related to the Group.
(vi)
The entity is controlled or jointly controlled by a person identified
in note 2(t)(1).
(vii) A person identified in note 2(t)(1)(i) 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.
(u) Segment reporting
Operating segments are reported in a manner consistent with the
Group’s internal financial reporting to the Group’s most senior
executive management for the purposes of allocating resources to, and
assessing the performance of the Group’s various lines of business
and geographical locations. For disclosure purpose, a reportable
segment comprises either one or more operating segments which
can be aggregated together because they share similar economic
characteristics and nature of the regulatory environment, or single
operating segments which are disclosable separately because they
cannot be aggregated or they exceed quantitative thresholds.
2
主要會計政策
（續）
(t)
關連人士
（續）
2.
倘符合下列任何條件，即該實體與本
集團有關連：
(i)
該實體與本集團屬同一集團之成員公
司（即各母公司、附屬公司及同系附
屬公司彼此間有關連）。
(ii)
一間實體為另一實體的聯營公司或合
營企業（或另一實體為成員公司之集
團旗下成員公司之聯營公司或合營
企業）。
(iii)
兩間實體均為同一第三方的合營
企業。
(iv)
一間實體為第三方實體的合營企業，
而另一實體為該第三方實體的聯營
公司。
(v)
該實體為本集團或與本集團有關連
之實體就僱員利益設立的離職福利
計劃。
(vi)
該實體受於附註
2(t)(1)
所述的人士控
制或受共同控制。
(vii)
於附註
2(t)(1)(i)
所述的人士對該實體有
重大影響力或屬該實體（或該實體的
母公司）主要管理層成員。
與該人士關係密切的家庭成員是指他們在
與實體進行交易時，預期可能會影響該人
士或受該人士影響的家庭成員。
(u)
分部報告
經營分部的呈報形式與提供予本集團的最
高執行管理層供其分配資源、評估本集團
不同業務或地域分佈的表現而作出的內部
財務報告一致。就披露資料而言，可呈報
分部可由一個或多個經營分部（該等分部因
具備相類似的經濟特點及規管環境的性質
而可予合併），或單一經營分部（因不能合
併或超逾數量限額而單獨披露）組成。
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