Trend Micro 2009 Annual Report Download - page 35

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37
(NOTES ON THE TRANSACTIONS WITH THE RELATED PARTIES)
Subsidiaries and affiliates
(Yen in millions)
Names of the
companies, etc.
Ratio of
ownership
of voting
rights,
etc.
Relationship
with the
party
Content of
transactions
Transaction
amounts Account
Balance
at the
end of
the
term
Trend Micro
Incorporated
(Taiwan)
Directly
wholly
owned
Entrustment
of sale,
research and
development
of the
Company’s
products and
concurrent
post
For the payments
of the
commissions for
business services:
5,658
Accounts
payable,
other
1,590
For the receipt of
the license fees: 13,615 Accounts
receivable 8,063
Trend Micro Inc.
(U.S.A)
Directly
wholly
owned
Entrustment
of sale,
research and
development
of the
Company’s
products
For the payments
of the
commissions for
business services:
10,163
Accounts
payable,
other
4,183
Trend Micro
(EMEA) Limited
(Ireland)
Directly
wholly
owned
Sale of the
Company’s
products
For the receipt of
the license fees: 6,607 Accounts
receivable 626
Terms and Conditions of the Transactions and the Policies for the Determination of such Terms
and Conditions
c For the receipt of the license fees:
The Company uses the income comparison method, one of the methods of
calculation of the transaction price under the transfer price taxation system.
d For the payments of the commissions for business services:
The Company uses the cost-plus method, one of the methods of calculation of the
transaction price under the transfer price taxation system.
(Additional information)
Effective from this fiscal year, the Company has adopted the “Accounting Standard for Related
Party Disclosures” (ASBJ Statement No. 11; October 17, 2006) and the “Guidance on Accounting
Standard for Related Party Disclosures” (ASBJ Statement Guidance No. 13; October 17, 2006).