辅助工序外判第三方

港股IPO招股书披露先例 · 101 家公司,101 项

辅助工序外判第三方一般指公司以自制生产为主,将贴片、镜头或线缆组装等辅助性、非核心工序及部件交由第三方制造商完成的安排。招股书通常于概要、风险因素、业务及财务资料章节披露外判原因、涉及工序、外包成本金额及其占销售成本的比重、合作供应商数目,并说明供应商遴选标准、质量控制与监督检验机制及市场可替代性,部分申请人亦披露扩产转自营的过渡安排。

2023-03-14Prospectus
洲际船务集团控股有限公司Seacon Shipping Group Holdings Limited02409.HK

船员配备服务外包且曾依赖关连方

During the years ended December 31, 2019, 2020 and 2021 and the nine months ended September 30, 2022, the transaction costs of the crew manning services procured from Haizhou Crew Manning (Qingdao) and Sinostar Crew Manning Co., Ltd amounted to approximately USD11.5 million, USD19.3 million, USD25.8 million and USD14.2 million, respectively, representing approximately 45.8%, 57.8%, 53.9% and 34.8% of our total crew manning expenses for the corresponding periods.

Business · 第 268 页

Our Directors consider that outsourcing crew manning to our related parties Haizhou Crew Manning (Qingdao) and Sinostar Crew Manning during the Track Record Period is in our commercial interests as our related parties are able to provide the necessary crewing services that suit our needs most appropriately at service fees not higher than service fees we pay Independent Third Parties in comparable transactions.

Business · 第 268 页

Completion of the transfer of shares in Haizhou Crew Manning (Qingdao) took place on October 27, 2022, and the transfer of shares in Sinostar Crew Manning took place on November 14, 2022.

Business · 第 269 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看

Tell us