Haier 2006 Annual Report Download - page 106

105
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) (iii) (Cont’d)
Notes: (Cont’d)
(xviii) The sales of water heaters comprised domestic
sales made to subsidiaries of Haier Investment
and export sales made to Haier Electrical.
The domestic sales of water heaters were made
at selling prices quoted by the subsidiaries of
Haier Investment to third party distributors less
discounts ranging from 2% to 50%. The export
sales of water heaters were made at selling
prices representing differences between the
selling prices of water heaters mutually agreed
and the selling expenses of Haier Electrical not
exceeding 2.5% of the selling prices of water
heaters.
(xix) 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.
(xx) Printing and packaging fee expenses were
charged on actual costs basis plus a processing
fee of not higher than those charged by
independent third parties.
(xxi) Moulds were charged with reference to the
average market tender and bidding price plus
actual administrative costs.
(xxii) Utility service fee expenses were charged
based on the state-prescribed prices plus actual
administrative costs.
(xxiii) Logistics charges were charged based on an
actual cost basis and on terms more favourable
than those offered by independent third parties.
(xxiv) Other service fee expenses included legal and
financial consultancy service fee, catering and
travel agency service fee, human resources
service fee, general security service fee, product
certification service fee, software service fee,
office consumable supplies and equipment
repair and maintenance service fee which were
determined with reference to actual costs
incurred.
(xxv) Interest expenses and income were determined
with reference to the standard rates published
by the People’s Bank of China.
(xxvi) The promotion fee expenses were charged with
reference to a rate of 1.2% (2005: Nil) of the
domestic sales of washing machines and water
heaters made by subsidiaries of Haier
Investment.
16. 關連人士交易
（續）
(a) (ii) （續）
附註：（續）
(xviii) 銷售熱水器包括向海爾投資
之附屬公司之國內銷售，以
及向海爾電器產業之出口銷
售。
熱水器之國內銷售乃根據海
爾投資之附屬公司向第三方
分銷商所報之售價減2%至
50%不等之折扣而進行。熱
水器之出口銷售則根據相等
於雙方協定之熱水器售價與
海爾電器產業之出售開支
（不超過熱水器售價之
2.5%）之差額而進行。
(xix) 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）。
(xx) 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。
(xxi) 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。
(xxii) 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。
(xxiii) 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。
(xxiv) 其他服務費支出包括參考所
產生實際成本釐定之法律及
財務顧問費、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、軟件服務費、
辦公室消耗品供應以及設備
維修保養服務費。
(xxv) 利息支出及收入乃參考中國
人民銀行頒佈之標準息率釐
定。
(xxvi) 宣傳費支出乃參考海爾投資
之附屬公司所作出洗衣機及
熱水器之國內銷售1.2%（二
零零五年：無）之比率計
價。