FDRC 2018 Annual Report

Notes to the Financial Statements 財務報表附註 (Expressed in Hong Kong dollars) （以港幣列示） Annual Report 2018 年度報告 57 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (o) Related parties (continued) (B) An entity is related to the Company if any of the following conditions applies: (continued) (vi) The entity is controlled or jointly controlled by a person identified in (A). (vii) A person identified in (A)(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). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the Company or to the Company’s parent. 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. 3. REVENUE The Company’s principal activities are to provide mediation and arbitration services to financial institutions (which are members of FDRS) and their customers for the resolution of monetary dispute. The amount of each significant category of revenue recognised during the year are as follows: 2018 2017 Application fee for mediation service 調解服務申請費 $ 3,000 $ 4,800 In-house mediation service 本公司提供的調解服務 – 9,000 Total 總額 $ 3,000 $ 13,800 Note: The Company has initially applied HKFRS 15 using the cumulative effect method. Under this method, the comparative information is not restated and was prepared in accordance with HKAS 18 (see note 2(c)(ii)). 2. 主要會計政策 （ 續 ） (o) 關聯方 （ 續 ） (B) 如符合下列任何條件，即企業實體是本公司的 關聯方：（ 續 ） (vi) 該實體受到上述第 (A) 項內所認定人士控製 或共同控製。 (vii) 上述第 (A)(i) 項內所認定人士對該實體有重 大影響力或是該實體（ 或該實體母公司 ） 的關鍵管理人員。 (viii) 該實體或屬集團一部分的任何成員向本公 司或本公司母公司提供關鍵管理人員服務。 一名個人的近親是指與有關實體交易並可能影響 該個人或受該個人影響的家庭成員。 3. 收入 本公司主要業務為向金融機構（ 調解計劃轄下的 成員 ）及其客戶提供調解及仲裁服務，以解決他 們之間的金錢爭議。 年度內已確認的各項重要收入類別的數額如下： 註： 本公司在首次採用《 香港財務報告準則 》第 15 號時應用累積影響法。按照該方法，本公司未對 比較信息進行重述，比較信息根據《 香港會計準 則 》第 18 號進行擬備（ 參閱附註 2(c)(ii) ）。