FDRC 2018 Annual Report

Notes to 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 67 15. MATERIAL RELATED PARTY TRANSACTIONS (continued) (b) Transactions with other related parties During the year, the Company entered into the following material related party transactions: Note 附註 2018 2017 Contributions from founder members 創辦成員的出資 3 $ – $ – 16. POSSIBLE IMPACT OF AMENDMENTS, NEW STANDARDS AND INTERPRETATIONS ISSUED BUT NOT YET EFFECTIVE FOR THE YEAR ENDED 31 DECEMBER 2018 Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments, new standards and interpretations which are not yet effective for the year ended 31 December 2018 and which have not been adopted in these financial statements. These include the following which may be relevant to the Company. Effective for accounting periods beginning on or after 在以下日期或之後開始的 會計期間生效 HKFRS 16, Leases 1 January 2019 《 香港財務報告準則 》第 16 號「 租賃 」 2019 年 1 月 1 日 Annual Improvements to HKFRSs 2015-2017 Cycle 1 January 2019 《 香港財務報告準則 》的年度改進（ 2015 至 2017 年度周期 ） 2019 年 1 月 1 日 The Company is in the process of making an assessment of what the impact of these amendments, new standards and interpretations is expected to be in the period of initial application. So far the Company has identified some aspects of HKFRS 16 which may have a significant impact on the financial statements. Further details of the expected impacts are discussed below. While the assessment has been substantially completed for HKFRS 16, the actual impact upon the initial adoption of this standard may differ as the assessment completed to date is based on the information currently available to the Company, and further impacts may be identified before the standard is initially applied in the Company’s financial report for the year ended 31 December 2019. The Company may also change its accounting policy elections, including the transition options, until the standard is initially applied in that financial statements. 15. 重大關聯方交易 （ 續 ） (b) 與其他關聯方的交易 本公司於年度內進行的主要關聯方交易如下： 16. 已頒佈但尚未在截至二零一八年十二月 三十一日止年度生效的修訂、新準則和詮釋可 能帶來的影響 截至本財務報表刊發日，香港會計師公會已頒佈 多項截至二零一八年十二月三十一日止年度尚未 生效，亦沒有在本財務報表採用的修訂、新準則 和詮釋。這些準則變化包括下列可能與本公司有 關的項目。 本公司正在評估這些修訂、新標準和詮釋對初始 採用期間的影響。截至目前為止，本公司已識別 《 香港財務報告準則 》第 16 號中會對財務報表產 生重大影響的若干方面。有關預計影響的更多詳 情載列於下文。儘管針對《 香港財務報告準則 》 第 16 號的評估已大致完成，但初始採用該等準 則的實際影響可能有所不同，因為截至目前已完 成的評估是基於本公司現時可取得的資料。在截 至本公司二零一九年十二月三十日止年度財務報 告中首次採用該等準則前，本公司可能會識別更 多其他影響。在相關準則初始應用於該財務報告 前，本公司可能會改變其對會計政策的選擇，包 括過渡方案。