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） Financial Dispute Resolution Centre 金融糾紛調解中心 56 2. SIGNIFICANT ACCOUNTING POLICIES (continued) (n) Operating lease charges Where the Company has the use of assets under operating leases, payments made under the leases are charged to comprehensive income in equal instalments over the accounting periods covered by the lease terms, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased asset. Lease incentives received are recognised in comprehensive income as an integral part of the aggregate net lease payments made. Contingent rentals are charged to comprehensive income in the accounting period in which they are incurred. (o) Related parties (A) A person, or a close member of that person’s family, is related to the Company if that person: (i) has control or joint control over the Company; (ii) has significant influence over the Company; or (iii) is a member of the key management personnel of the Company or the Company’s parent. (B) An entity is related to the Company if any of the following conditions applies: (i) The entity and the Company are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) 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). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the Company or an entity related to the Company. 2. 主要會計政策 （ 續 ） (n) 經營租賃費用 如果本公司是以經營租賃獲得資產的使用權，則 根據租賃作出的付款會在租賃期所涵蓋的會計期 間內，以等額在全面收益中列支；但如有其他基 準能更清楚地反映租賃資產所產生的收益模式則 除外。租賃所涉及的激勵措施均在全面收益中確 認為租賃淨付款總額的組成部份。或有租金在其 產生的會計期間內在全面收益中列支。 (o) 關聯方 (A) 如屬以下人士，即該人士或人士的近親是本公 司的關聯方： (i) 控製或共同控製本公司； (ii) 對本公司有重大影響力；或 (iii) 是本公司或本公司母公司的關鍵管理人員。 (B) 如符合下列任何條件，即企業實體是本公司的 關聯方： (i) 該實體與本公司隸屬同一集團（ 即各母公 司、附屬公司和同系附屬公司彼此間有關 聯 ）。 (ii) 一家實體是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的 聯營公司或合營企業 ）。 (iii) 兩家實體是同一第三方的合營企業。 (iv) 一家實體是第三方實體的合營企業，而另 一實體是第三方實體的聯營公司。 (v) 該實體是為本公司或作為本公司關聯方的 任何實體的僱員福利而設的離職後福利計 劃。