Haier 2010 Annual Report Download - page 63

HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
REPORT OF THE DIRECTORS 董事會報告書
Annual Report 2010 二零一零年年報 61
CONNECTED TRANSACTIONS (Cont’d)
Continuing connected transactions (Cont’d)
Notes:
(i) The export sales of washing machines and water heaters were
made to Haier Electrical Appliances Co., Ltd. (“Haier Electrical”),
a subsidiary of Haier Investment, at selling prices representing the
differences between the selling prices of washing machines and
water heaters mutually agreed and the selling expenses of Haier
Electrical not exceeding 1.5% of the selling prices of washing
machines and water heaters.
(ii) The domestic sales of washing machines and water heaters were
made at unit prices not less than the average selling prices of the
same type of products sold in similar transactions to the top five
independent customers of the Group in the previous year.
(iii) The purchase of finished goods was charged at prices no less
favourable than those prevailing in the domestic market for the
products of the same type and quality sold by Haier Affiliates to
independent third parties.
(iv) The purchase of raw materials was charged at prices not higher
than the consolidated and integrated tender and bidding price of
the raw materials plus a commission fee of not exceeding 2.6%
before 28 August 2010 and not exceeding 1.75% from 28 August
2010 onwards.
(v) The printing and packaging fee expenses were charged on terms no
less favourable than those offered by independent third parties.
(vi) The moulds were charged with reference to the average market
tender and bidding price plus actual administrative costs.
(vii) The utility service fee expenses were charged based on the state-
prescribed prices plus actual administrative costs.
(viii) The logistics charges were charged on terms no less favourable
than those offered by independent third parties.
(ix) The promotion fee expenses were charged at no more than 1.2%
of the domestic sales of washing machines and water heaters of
the Group.
(x) The other service fee expenses include advertising fee, research and
development fee, property rental and management fee, software
fee, legal consulting service fee, catering and travel agency service
fee, human resources service fee, general security service fee,
product certification service fee, equipment repair and maintenance
service fee and rental expense which were charged with reference
to the actual costs incurred and/or on terms no less favourable
than those offered by independent third parties to the Group.
(xi) The interest expenses and income were determined with reference
to the standard rates published by the People’s Bank of China. The
maximum loan balance taken out and the bank deposits placed
with Haier Group Finance Co., Ltd. related to the above interest
expenses and income during the year were RMB74,000,000 and
RMB695,798,000, respectively.
關連交易 (續)
持續關連交易 （續）
附註：
(i) 向海爾投資之附屬公司海爾集團電器產業有限
公司（「海爾電器產業」）出口銷售洗衣機及熱水
器乃根據相等於雙方協定之洗衣機及熱水器售
價與海爾電器產業之出售開支（不超過洗衣機及
熱水器售價之1.5%）之差額而進行。
(ii) 洗衣機及熱水器之國內銷售乃按不低於向本集
團去年五大獨立客戶出售同類產品之類似交易
平均售價之單價出售。
(iii) 採購製成品乃按不高於海爾聯屬人士於國內市
場向獨立第三方出售相同種類及質量產品之現
行價格計價。
(iv) 採購原料乃按不高於統一整合競標後之原料價
格另 加於 二零 一零 年八月二十八日前不超過
2.6%及由二零一零年八月二十八日起不超過
1.75%之金計價。
(v) 印刷及包裝費支出乃按不於獨立第三方提供
之條款計價。
(vi) 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。
(vii) 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。
(viii) 物流費支出乃按不於獨立第三方提供之條款
計價。
(ix) 宣傳費支出乃按本集團洗衣機及熱水器之國內
銷售之不多於1.2%計價。
(x) 其他服務費支出包括參考所產生實際成本計價
及╱或按不於獨立第三方提供予本集團之條
款計價之廣告費、研發費、物業租金及管理
費、軟件費、法律顧問服務費、及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、設備維修保養服務費及
租金支出。
(xi) 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。就上述利息支出及收入所提取貸
款結餘上限及存放於海爾集團財務有限責任公
司之銀行存款分別為人民幣74,000,000元及人
民幣695,798,000元。