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 63 11. ACCRUALS AND OTHER PAYABLES 2018 2017 Accruals 應計款項 $ 1,157,244 $ 1,357,886 Other payables 其他應付款 – 123 $ 1,157,244 $ 1,358,009 Disclosed as 披露為： Current liability 流動負債 $ 1,157,244 $ 1,358,009 All of the accruals and other payables are expected to be settled within one year or are repayable on demand. 12. CAPITAL AND RESERVE (a) Share capital and members The Company is a non-profit making company limited by guarantee and therefore does not have any share capital. Under the provisions of the Company’s Articles of Association, every member shall, in the event of the Company being wound up, contribute such amount as may be required to meet the liabilities of the Company, but not exceeding $100 each. The founder members of the Company are the Under Secretary for Financial Services and the Treasury (“USFST”), the Hong Kong Monetary Authority (“HKMA”) and the Securities and Futures Commission (“SFC”). 11. 應計款項和其他應付款 所有應計款項和其他應付款預期可於一年內結算 或按要求償還。 12. 資本和儲備 (a) 股本和成員 本公司是以擔保有限公司形式成立的非牟利機 構，因此並無任何股本。根據本公司的公司組織 章程細則條文，如本公司面臨清盤，各成員必須 因應可能需要的情況出資，以應付本公司的負 債，但各成員的出資額不得超過 100 元。 本公司的創辦成員分別為財經事務及庫務局副局 長、香港金融管理局（「 金管局 」）及證券及期貨 事務監察委員會（「 證監會 」）。