物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 120 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 2. Material accounting policies (continued) (o) Related parties (continued) (b) 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). (c) Both entities are joint ventures of the same third party. (d) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (e) The entity is a post-employment benefit plan for the benefit of employees of either the PMSA or an ent i ty related to the PMSA. If the PMSA is itself such a plan, the sponsoring employers are also related to the PMSA. (f) The entity is controlled or jointly controlled by a person identified in (i). (g) A person identified in (i)(a) has significant influence over the entity or is a member of the key management personnel of the entity. (h) The entity, or any member of a group o f wh i ch i t i s a pa r t , prov i des key management personnel services to the PMSA. 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. 2. 重大會計政策（續） (o) 有關連人士（續） (b) 一間實體為另一實 體的聯營公司或合 營企業（或另一實體 所屬集團旗下成員 公司之聯營公司或 合營企業）。 (c) 兩間實體均為同一 第三方的合營企業。 (d) 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。 (e) 該實體為監管局或 與監管局有關連之 實體就僱員利益設 立 之 退 休 福 利 計 劃。若監管局便是 該計劃，提供資助 的僱主與監管局有 關連。 (f) 該實體被上述 ( i ) 所 指人士控制或共同 控制。 (g) 就 ( i ) ( a ) 所指人士在 對實體有重大影響 力或為該實體之主 要管理層成員。 (h) 該實體或其所屬集 團旗下任何成員公 司向監管局提供主 要管理人員服務。 個人的近親家庭成員是指 可影響，或受該個人影 響，他們與該實體交易的 家庭成員。