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財務報表 FINANCIAL STATEMENTS

旅遊遊業監管局

財務報表附註

TRAVEL INDUSTRY AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS

截至2024年3月31日止年度
FOR THE YEAR ENDED 31ST MARCH 2024

2. 重大會計政策（續） 2. Material accounting policies (continued)

(m) 有關連人士（續） (m) Related parties (continued)

就本財務報表而言，有關連人 For the purposes of these financial statements, a
士包括符合以下定義的人士及 related party includes a person and an entity as
實體（續）： defined below (continued):

(ii) 若下列任何一項條件吻 (ii) An entity is related to the Authority if any of the
合，則有關實體將被視 following conditions applies (continued):
為與旅監局有關連（續）：

(f) 該實體被上述(i)所 (f) The entity is controlled or jointly
指人士控制或共同 controlled by a person identified in (i).
控制。

(g) 就(i)(a)所指人士在 (g) A person identified in (i)(a) has significant
對實體有重大影響 influence over the entity or is a member
力或為該實體之主 of the key management personnel of the
要管理層成員。 entity.

(h) 該實體或其所屬集 (h) The entity, or any member of a group
團旗下任何成員公 of which it is a part, provides key
司向旅監局提供主 management personnel services to the
要管理人員服務。 Authority.

個人的近親家庭成員是指可影 Close members of the family of a person are those
響，或受該個人影響，他們與 family members who may be expected to influence,
該實體交易的家庭成員。 or be influenced by, that person in their dealings
with the entity.

3. 稅項 3. Taxation

根據《稅務條例》，旅監局獲豁免 The Authority is exempt from Hong Kong Profits Tax under
繳納香港利得稅。 the Inland Revenue Ordinance.

TRAVEL INDUSTRY AUTHORITY ANNUAL REPORT 2023-24 121