Haier 2006 Annual Report Download - page 104

103
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
16. RELATED PARTY TRANSACTIONS
(Cont’d)
(a) (ii) (Cont’d)
Notes: (Cont’d)
(vii) The sales of washing machines on or after 28
January 2005 were made to Haier Electrical at
selling prices representing differences between
the selling prices of washing machines mutually
agreed and the selling expenses of Haier
Electrical not exceeding 2.5% of the selling
prices of washing machines.
Subsequent to 28 January 2005, all domestic
sales of washing machines are directly made
to third party customers and are no longer
transacted through the related companies.
(viii) The purchases of materials were charged based
on the lower of the average market price or the
consolidated and integrated tender and bidding
price plus a 2.6% commission.
(ix) Printing and packaging fee expenses were
charged on actual cost basis plus a processing
fee of not higher than those charged by
independent third parties.
(x) Moulds were charged with reference to the
average market tender and bidding price plus
actual administrative costs.
(xi) Utility service fee expenses were charged based
on the state-prescribed prices plus actual
administrative costs.
(xii) Logistics charges were charged based on an
actual cost basis and on terms more favourable
than those offered by independent third parties.
(xiii) Promotion fee expenses were charged based
on 1.2% of the domestic sales of washing
machines.
(xiv) Other service fee expenses included legal
consulting service fee, catering and travel
agency service fee, human resources service
fee, general security service fee, product
certification service fee and equipment repair
and maintenance service fee which were
determined with reference to actual costs
incurred.
(xv) Interest expenses and income were determined
with reference to the standard rates published
by the People’s Bank of China.
16. 關連人士交易
（續）
(a) (ii) （續）
附註：（續）
(vii) 於二零零五年一月二十八日
或之後向海爾電器產業銷售
洗衣機乃根據相等於雙方協
定之洗衣機售價與海爾電器
產業之出售開支（不超過洗
衣機售價之2.5%）之差額而
進行。
於二零零五年一月二十八日
之後，所有洗衣機之國內銷
售均直接向第三方客戶進
行，而不再透過關連公司進
行。
(viii) 採購原料乃根據市場平均價
或統一整合競標後之價格另
加2.6%佣金計價（以較低者
為準）。
(ix) 印刷及包裝費支出乃根據實
際成本另加不超過獨立第三
方所收取之加工費計價。
(x) 模具費支出乃參考平均市場
競標後之價格另加實際行政
成本計價。
(xi) 公用服務費支出乃根據國家
指定價格另加實際行政成本
計價。
(xii) 物流費支出乃按較獨立第三
方提供者優厚之條款，根據
實際成本計價。
(xiii) 宣傳費支出乃按洗衣機之國
內銷售之1.2%計價。
(xiv) 其他服務費支出包括參考所
產生實際成本釐定之法律顧
問服務費、餐飲及旅遊代理
服務費、人力資源服務費、
一般保安服務費、產品驗證
服務費及設備維修保養服務
費。
(xv) 利息支出及收入乃根據中國
人民銀行頒佈之標準息率釐
定。