Haier 2007 Annual Report Download - page 119

118
Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
15. Related Party Transactions (Cont’d)
(c) Notes: (Cont’d)
(xv) The sales of water heaters for the year ended 31
December 2007 represented export sales made
to Haier Electrical 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.
The sales of water heaters for the year ended
31 December 2006 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.
(xvi) The purchases of raw materials were charged
based on the lower of the average market price
or the consolidated and integrated tender and
bidding price plus a commission of no more
than 2.6% of the aforementioned purchase
price.
(xvii) The 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.
(xviii) The moulds were charged with reference to the
average market tender and bidding price plus
actual administrative costs.
(xix) The utility service fee expenses were charged
with reference to the state-prescribed prices
plus actual administrative costs.
(xx) The logistics charges were determined on
terms no less favourable than those offered by
independent third parties.
(xxi) The promotion fee expenses were charged
at 1.2% of the domestic sales of washing
machines and water heaters (2006: with
reference to a rate of 1.2% of the domestic
sales of washing machines and water heaters
made by subsidiaries of Haier Investment).
15. 關連人士交易
（續）
(c)
附註：
（續）
(xv) 截至二零零七年十二月三十一日止
年度之銷售熱水器指根據相當於雙
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%）之差額之售價向海爾電器產
業進行之出口銷售。
截至二零零六年十二月三十一日止
年度之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。
(xvi) 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按相關訂約
方共同協定之收費率釐定2.6% 之佣
金計價（以較低者為準）。
(xvii) 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。
(xviii) 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。
(xix) 公用服務費支出乃參考國家指定價
格另加實際行政成本計價。
(xx) 物流費用支出乃按不遜於獨立第三
方所提供之條款釐定。
(xxi) 宣傳費支出乃根據洗衣機及熱水器
之國內銷售之1.2% 計價（二零零六
年 ︰參考海爾投資之附屬公司所進
行洗衣機及熱水器之國內銷售1.2%
之比率）。