fac-reference.xml

<?xml version="1.0" encoding="utf-8"?>
<!--
Taxonomy Reference Links linkbase based on XBRL standard Version 2.1.
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<linkbase
  xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:fac="http://www.xbrlsite.com/2018/Protototype/fac/ifrs"
  xmlns:ref="http://www.xbrl.org/2004/ref"
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      http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
    http://www.xbrlsite.com/2018/Protototype/fac/ifrs  fac.xsd
    http://www.xbrl.org/2004/ref 
      http://www.xbrl.org/2004/ref-2004-08-10.xsd
    ">
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    xlink:role="http://www.xbrl.org/2003/role/link">
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      xlink:href="fac.xsd#fac_Assets" />
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      xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"
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    <reference xlink:type="resource"
      xlink:role="http://www.xbrl.org/2003/role/reference"
      xlink:label="fac_Assets_ref">
      <ref:URI>http://fundamentalaccountingconcepts.wikispaces.com/Assets</ref:URI>
    </reference>
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      <ref:URI>http://fundamentalaccountingconcepts.wikispaces.com/Commitments+and+Contingencies</ref:URI>
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