<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>006 - Disclosure - 2. Summary of Significant Accounting Policies</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>c2_From1Apr2013To30Jun2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0001454742</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-04-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-06-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jun. 30, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccountingPoliciesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounting Policies [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_SignificantAccountingPoliciesTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="c2_From1Apr2013To30Jun2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt; FONT-WEIGHT: bold"&gt;2.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;

      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Summary

      of Significant Accounting Policies&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Principles

      of Consolidation&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      consolidated financial statements for the periods ending June

      30, 2013 and December 31, 2012 include the accounts of HDS

      International Corp. and HDS Energy and Ecosystems NB, Ltd.,

      the Company&amp;#8217;s wholly owned subsidiary effective June

      11, 2012. All intercompany transactions and balances have

      been eliminated in consolidation.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Basis

      of Presentation&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;These

      consolidated financial statements and related notes are

      presented in accordance with accounting principles generally

      accepted in the United States, and are expressed in US

      dollars. The Company&amp;#8217;s fiscal year-end is December

      31.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Use

      of Estimates&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      preparation of financial statements in conformity with

      generally accepted accounting principles in the United States

      requires management to make estimates and assumptions that

      affect the reported amounts of assets and liabilities and

      disclosure of contingent assets and liabilities at the date

      of the financial statements and the reported amounts of

      revenues and expenses during the reporting period. The

      Company regularly evaluates estimates and assumptions related

      to long-lived assets, convertible debentures, stock-based

      compensation and deferred income tax asset valuation

      allowances. The Company bases its estimates and assumptions

      on current facts, historical experience and various other

      factors that it believes to be reasonable under the

      circumstances, the results of which form the basis for making

      judgments about the carrying values of assets and liabilities

      and the accrual of costs and expenses that are not readily

      apparent from other sources. The actual results experienced

      by the Company may differ materially and adversely from the

      Company&amp;#8217;s estimates. To the extent there are material

      differences between the estimates and the actual results,

      future results of operations will be affected.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Cash

      and Cash Equivalents&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      Company considers all highly liquid instruments with maturity

      of three months or less at the time of issuance to be cash

      equivalents. As of June 30, 2013 and December 31, 2012, the

      Company had no cash equivalents.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;e)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Intangible

      Assets&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="left"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Intangible

      assets are carried at the purchased cost less accumulated

      amortization. Amortization is computed over the estimated

      useful lives of the respective assets, generally from fifteen

      to twenty years.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;f)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Impairment

      of Long-Lived Assets&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Long-lived

      assets and certain identifiable intangible assets to be held

      and used are reviewed for impairment whenever events or

      changes in circumstance indicate that the carrying amount of

      such assets may not be recoverable. Determination of

      recoverability is based on an estimate of undiscounted future

      cash flows resulting from the use of the asset and its

      eventual disposition. Measurement of an impairment loss for

      long-lived assets and certain identifiable intangible assets

      that management expects to hold and use is based on the fair

      value of the asset. Long-lived assets and certain

      identifiable intangible assets to be disposed of are reported

      at the lower of carrying amount or fair value less costs to

      sell.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;g)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Beneficial

      Conversion Features&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;From

      time to time, the Company may issue convertible notes that

      may contain an imbedded beneficial conversion feature. A

      beneficial conversion feature exists on the date a

      convertible note is issued when the fair value of the

      underlying common stock to which the note is convertible into

      is in excess of the remaining unallocated proceeds of the

      note after first considering the allocation of a portion of

      the note proceeds to the fair value of the warrants, if

      related warrants have been granted. The intrinsic value of

      the beneficial conversion feature is recorded as a debt

      discount with a corresponding amount to additional paid in

      capital. The debt discount is amortized to interest expense

      over the life of the note using the effective interest

      method.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;h)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Development

      Stage Company&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      Company is currently considered a development stage company

      as defined by ASC 915-10-05. As a development stage

      enterprise, the Company discloses the deficit accumulated

      during the development stage and the cumulative statements of

      operations and cash flows from inception to the current

      balance sheet date. An entity remains in the development

      stage until such time as, among other factors, revenues have

      been realized. To date, the development stage of the

      Company&amp;#8217;s operations consists of developing the

      business model and marketing concepts.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;i)

      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Basic and Diluted Net

      Loss Per Share&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      Company computes net loss per share in accordance with ASC

      260, &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Earnings Per

      Share,&lt;/font&gt; which requires presentation of both basic and

      diluted earnings per share (EPS) on the face of the income

      statement. Basic EPS is computed by dividing net loss

      available to common shareholders (numerator) by the weighted

      average number of shares outstanding (denominator) during the

      period. Diluted EPS gives effect to all dilutive potential

      common shares outstanding during the period using the

      treasury stock method and convertible preferred stock using

      the if-converted method. In computing Diluted EPS, the

      average stock price for the period is used in determining the

      number of shares assumed to be purchased from the exercise of

      stock options or warrants. Diluted EPS excludes all dilutive

      potential shares if their effect is anti-dilutive.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;j)&amp;#160;&amp;#160;&amp;#160;

      &amp;#160;&amp;#160;&amp;#160;Interim Consolidated Financial

      Statements&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;These

      interim unaudited consolidated financial statements have been

      prepared on the same basis as the annual consolidated

      financial statements and in the opinion of management,

      reflect all adjustments, which include only normal recurring

      adjustments, necessary to present fairly the Company&amp;#8217;s

      financial position, results of operations and cash flows for

      the periods shown. The results of operations for such periods

      are not necessarily indicative of the results expected for a

      full year or for any future period.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;k)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Income

      Taxes&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Potential

      benefits of income tax losses are not recognized in the

      accounts until realization is more likely than not. The

      Company has adopted ASC 740, &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Income

      Taxes,&lt;/font&gt; as of its inception. Pursuant to ASC 740, the

      Company is required to compute tax asset benefits for net

      operating losses carried forward. The potential benefits of

      net operating losses have not been recognized in these

      financial statements because the Company cannot be assured it

      is more likely than not it will utilize the net operating

      losses carried forward in future years.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;l)&amp;#160;

      &amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Comprehensive Loss&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;ASC

      220, &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Comprehensive

      Income&lt;/font&gt;, establishes standards for the reporting and

      display of comprehensive loss and its components in the

      financial statements. As at June 30, 2013 and December 31,

      2012, the Company has no items that represent comprehensive

      loss and, therefore, has not included a schedule of

      comprehensive loss in the financial statements.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;m)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Financial

      Instruments&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="left"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;ASC

      820, &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;&amp;#8220;Fair Value

      Measurements&amp;#8221;&lt;/font&gt; and ASC 825, &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Financial

      Instruments,&lt;/font&gt; requires an entity to maximize the use of

      observable inputs and minimize the use of unobservable inputs

      when measuring fair value. It establishes a fair value

      hierarchy based on the level of independent, objective

      evidence surrounding the inputs used to measure fair value. A

      financial instrument&amp;#8217;s categorization within the fair

      value hierarchy is based upon the lowest level of input that

      is significant to the fair value measurement. It prioritizes

      the inputs into three levels that may be used to measure fair

      value:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="left"&gt;

      &lt;font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Level

      1&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Level

      1 applies to assets or liabilities for which there are quoted

      prices in active markets for identical assets or

      liabilities.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Level

      2&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Level

      2 applies to assets or liabilities for which there are inputs

      other than quoted prices that are observable for the asset or

      liability such as quoted prices for similar assets or

      liabilities in active markets; quoted prices for identical

      assets or liabilities in markets with insufficient volume or

      infrequent transactions (less active markets); or

      model-derived valuations in which significant inputs are

      observable or can be derived principally from, or

      corroborated by, observable market data.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Level

      3&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Level

      3 applies to assets or liabilities for which there are

      unobservable inputs to the valuation methodology that are

      significant to the measurement of the fair value of the

      assets or liabilities.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      carrying values of all of our other financial instruments,

      which include accounts payable and accrued liabilities and

      due to related parties approximate their current fair values

      because of their nature and respective maturity dates or

      durations.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 22pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;n)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Recent

      Accounting Pronouncements&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;In

      February 2013, the Financial Accounting Standards Board

      (FASB) issued Accounting Standards Update (ASU) 2013-02,

      &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Comprehensive

      Income (Topic 220): Reporting of Amounts Reclassified Out of

      Accumulated Other Comprehensive Income&lt;/font&gt;, to improve the

      transparency of reporting these reclassifications. Other

      comprehensive income includes gains and losses that are

      initially excluded from net income for an accounting period.

      Those gains and losses are later reclassified out of

      accumulated other comprehensive income into net income. The

      amendments in the ASU do not change the current requirements

      for reporting net income or other comprehensive income in

      financial statements. All of the information that this ASU

      requires already is required to be disclosed elsewhere in the

      financial statements under U.S. GAAP. The new amendments will

      require an organization to:&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-SIZE: 11pt; FONT-FAMILY: times new roman"&gt;

        &lt;tr valign="top"&gt;

          &lt;td align="right" style="WIDTH: 80px"&gt;

            &lt;div&gt;

              &lt;font style="display: inline; font-size: 9pt; font-family: Symbol, serif;"&gt;&amp;#183;&amp;#160;&amp;#160;

              &amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td width="1485"&gt;

            &lt;div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

              &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Present

              (either on the face of the statement where net income

              is presented or in the notes) the effects on the line

              items of net income of significant amounts

              reclassified out of accumulated other comprehensive

              income - but only if the item reclassified is

              required under U.S. GAAP to be reclassified to net

              income in its entirety in the same reporting period;

              and&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

      &lt;/table&gt;&lt;br/&gt;&lt;table cellpadding="0" cellspacing="0" id="list-0" width="100%" style="FONT-FAMILY: times new roman; FONT-SIZE: 11pt; FONT-SIZE: 11pt; FONT-FAMILY: times new roman"&gt;

        &lt;tr valign="top"&gt;

          &lt;td align="right" style="WIDTH: 80px"&gt;

            &lt;div&gt;

              &lt;font style="display: inline; font-size: 9pt; font-family: Symbol, serif;"&gt;&amp;#183;&amp;#160;&amp;#160;

              &amp;#160;&amp;#160;&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

          &lt;td width="1485"&gt;

            &lt;div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

              &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;Cross-reference

              to other disclosures currently required under U.S.

              GAAP for other reclassification items (that are not

              required under U.S. GAAP) to be reclassified directly

              to net income in their entirety in the same reporting

              period. This would be the case when a portion of the

              amount reclassified out of accumulated other

              comprehensive income is initially transferred to a

              balance sheet account (e.g., inventory for

              pension-related amounts) instead of directly to

              income or expense.&lt;/font&gt;

            &lt;/div&gt;

          &lt;/td&gt;

        &lt;/tr&gt;

      &lt;/table&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      amendments apply to all public and private companies that

      report items of other comprehensive income. Public companies

      are required to comply with these amendments for all

      reporting periods (interim and annual). The amendments are

      effective for reporting periods beginning after December 15,

      2012, for public companies. Early adoption is permitted. The

      adoption of ASU No. 2013-02 is not expected to have a

      material impact on our financial position or results of

      operations.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;In

      January 2013, the FASB issued ASU No. 2013-01, &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Balance Sheet

      (Topic 210): Clarifying the Scope of Disclosures about

      Offsetting Assets and Liabilities&lt;/font&gt;, which clarifies

      which instruments and transactions are subject to the

      offsetting disclosure requirements originally established by

      ASU 2011-11. The new ASU addresses preparer concerns that the

      scope of the disclosure requirements under ASU 2011-11 was

      overly broad and imposed unintended costs that were not

      commensurate with estimated benefits to financial statement

      users. In choosing to narrow the scope of the offsetting

      disclosures, the Board determined that it could make them

      more operable and cost effective for preparers while still

      giving financial statement users sufficient information to

      analyze the most significant presentation differences between

      financial statements prepared in accordance with U.S. GAAP

      and those prepared under IFRSs. Like ASU 2011-11, the

      amendments in this update will be effective for fiscal

      periods beginning on, or after January 1, 2013. The adoption

      of ASU 2013-01 is not expected to have a material impact on

      our financial position or results of operations.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;&lt;div style="LINE-HEIGHT: 10.25pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 44pt; MARGIN-RIGHT: 0pt" align="justify"&gt;

      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 9pt"&gt;The

      Company has implemented all new accounting pronouncements

      that are in effect.&amp;#160;&amp;#160;These pronouncements did not

      have any material impact on the financial statements unless

      otherwise disclosed, and the Company does not believe that

      there are any other new accounting pronouncements that have

      been issued that might have a material impact on its

      financial position or results of operations.&lt;/font&gt;

    &lt;/div&gt;&lt;br/&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for all significant accounting policies of the reporting entity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher AICPA

 -Name Accounting Principles Board Opinion (APB)

 -Number 22

 -Paragraph 8

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18861-107790



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18743-107790



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Significant Accounting Policies [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>2. Summary of Significant Accounting Policies</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://hdsicorp.com/role/2SummaryofSignificantAccountingPolicies</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
