Page 164 - Hang Lung Group 2012 Annual Report

3 TURNOVER AND SEGMENT INFORMATION
The Group manages its businesses according to the nature of services
and products provided. Management has determined three reportable
operating segments for the measurement of performance and the
allocation of resources. The segments are property leasing in Hong
Kong and mainland China and property sales in Hong Kong.
Property leasing segment includes property leasing operation. The
Group’s investment properties portfolio, which mainly consists of retail,
office, residential, serviced apartments and carparks are primarily located
in Hong Kong and mainland China. Property sales segment includes
development and sale of the Group’s trading properties in Hong Kong.
Management evaluates performance primarily based on profit
before taxation.
Segment assets principally comprise all non-current assets and current
assets directly attributable to each segment with the exception of
interest in jointly controlled entities, other assets, deferred tax assets,
assets held for sale and cash and deposits with banks. The investment
properties of the Group are included in segment assets at their fair
values whilst the change in fair value of investment properties is not
included in segment profits.
3 營業額及分部資料
本集團按其提供之服務及產品的性質來管
理其業務。管理層已確定三個應列報的經
營分部以計量表現及分配資源。三個分部
分別是香港及中國內地的物業租賃，及香
港的物業銷售。
物業租賃分部包括物業租賃營運。本集團
之投資物業組合主要包括位於香港及中國
內地的商鋪、寫字樓、住宅、服務式寓所
及停車場。物業銷售分部包括發展及銷售
本集團位於香港之銷售物業。
管理層主要根據除稅前溢利來評估表現。
分部資產主要包括直接屬於每個分部的全
部非流動資產及流動資產，惟合營公司權
益、其他資產、遞延稅項資產、待出售之
資產和現金及銀行存款除外。分部資產包
括以公平值列賬之投資物業，但分部溢利
並不包括投資物業之公平值變動。
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