关联交易一般披露

港股IPO招股书披露先例 · 138 家公司,139 项

此类事项指申请人在往绩记录期间与关连人士进行的贸易性质交易及往来款项,通常按正常商业条款或独立第三方可比条款订立。相关披露一般见于概要、风险因素、业务及财务资料章节,并经会计师报告附注列明交易性质、金额及余额,包括担保、应收应付关联方款项及经销商、服务供应商等安排。申请人通常由董事确认交易按公平原则磋商、不扭曲往绩业绩,并披露非贸易余额上市前结清、担保解除或申请豁免持续关连交易规定等处理方式。

2026-09-30Application Proof

与关联方存在贸易性质交易及余额

We have the certain transactions and balances with the related parties during the Track Record Period, details of which are set out in note 42 to the Accountants’ Report set out in Appendix I to this document.

Financial Information · 第 236 页

During the Track Record Period, all of our related party transactions were trade in nature and negotiated at an arm’s length basis.

Financial Information · 第 236 页

Our Directors believe that our transaction with related party during the Track Record Period was conducted in the ordinary course of business, and it did not distort our track record results or make our historical results not reflective of our future performance.

Financial Information · 第 236 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-28Prospectus
北京奕斯伟计算技术股份有限公司Beijing ESWIN Computing Technology Co., Ltd.01256.HK

关联交易均为贸易性质且按公平原则进行

Our Directors confirm that all material related party transactions during the Track Record Period were conducted on an arm’s-length basis, and would not distort our results of operations over the Track Record Period or make our historical results over the Track Record Period not reflective of our expectations for our future performance.

Financial Information · 第 289 页

All our related party transactions are trade in nature.

Financial Information · 第 289 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-25PHIP
深圳传音控股股份有限公司Shenzhen Transsion Holdings Co., Ltd.

持股40%的Company A为五大客户

One of our Independent Third Party distributors is a company in which we hold a 40% equity interest and one of our five largest customers in each period during the Track Record Period (“Company A”).

Business · 第 128 页

Our transaction with Company A was conducted in the ordinary course of business and carried out on commercial terms that were negotiated at arm’s length.

Business · 第 128 页

One of our five largest customers in each period of the Track Record Period is a company in which we hold a 40% equity interest and was our distributor during the Track Record Period.

Business · 第 131 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-22Prospectus
深圳市欢创科技股份有限公司Shenzhen Camsense Technologies Co., Ltd.06802.HK

往绩记录期间存在关联方交易

Our Directors are of the view that each of the related party transactions set out in Note 33 of the Accountants’ Report in Appendix I was conducted in the ordinary course of business and with normal commercial terms between the relevant parties.

Financial Information · 第 266 页

Our Directors are also of the view that our related party transactions during the Track Record Period would not distort our track record results or cause our historical results to become non-reflective of our future performance.

Financial Information · 第 266 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-21Prospectus
深圳市景旺电子股份有限公司Shenzhen Kinwong Electronic Co., Ltd.03228.HK

存在重大关连交易,董事认为按公平原则进行

We enter into transactions with our related parties from time to time. For details of our material related party transactions, see Note 38 to the Accountants’ Report included in Appendix I to this prospectus.

Financial Information · 第 241 页

Our Directors are of the view that each of the related party transactions set out in Note 38 to the Accountants’ Report included in Appendix I to this prospectus was conducted in the ordinary course of business on an arm’s length basis and with normal commercial terms between the relevant parties.

Financial Information · 第 241 页

Our Directors are also of the view that our related party transactions during the Track Record Period would not distort our track record results or cause our historical results to become non-reflective of our future performance.

Financial Information · 第 241 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-11Prospectus
星环信息科技(上海)股份有限公司Transwarp Technology (Shanghai) Co., Ltd.06727.HK

关连交易均属贸易性质并按公平原则进行

All of the amounts due to/from the related parties are trade in nature.

Financial Information · 第 250 页

Our Directors are of the view that each of the related party transactions set out in Note 39 of the Accountants’ Report in Appendix I to this prospectus was conducted in the ordinary course of business on an arm’s length basis and with normal commercial terms between the relevant parties.

Financial Information · 第 250 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-09-03Application Proof
深圳信立泰药业股份有限公司SHENZHEN SALUBRIS PHARMACEUTICALS CO., LTD.

往绩期间与关联方存在交易

Our Directors are of the view that each of the related party transactions set out in Note 41 to the Accountants’ Report in Appendix I to this document was conducted in the ordinary course of business on an arm’s length basis and with normal commercial terms between the relevant parties.

Financial Information · 第 248 页

Our Directors are also of the view that our transactions with related parties during the Track Record Period did not distort our results of operations or make our historical results not reflective of our future performance.

Financial Information · 第 248 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-30Application Proof
杭州邦顺制药股份有限公司Hangzhou Bangshun Pharmaceutical Co., Ltd.

往绩记录期间存在关连交易

During the Track Record Period, we entered into certain related party transactions.

Financial Information · 第 250 页

Our Directors confirm that each of the significant related party transactions during the Track Record Period was conducted on an arm’s length basis, and would not distort our results of operations over the Track Record Period or make our historical results not reflective of our future performance.

Financial Information · 第 250 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-28Application Proof
南京诺令生物科技股份有限公司Nanjing Novlead Biotechnology Co., Ltd.

往绩记录期间存在关联方交易

During the Track Record Period, we had transactions with related parties in accordance with the terms agreed with the counterparties.

Financial Information · 第 257 页

Our Directors confirm that the material related party transactions during the Track Record Period were conducted on an arm’s length basis, and would not distort our results of operations over the Track Record Period or make our historical results over the Track Record Period not reflective of our expectations for our future performance.

Financial Information · 第 257 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-21Application Proof
昆仑新能源材料技术(宜昌)股份有限公司Kunlun New Energy Materials Technology (Yichang) Co., Ltd.

与关联方存在交易及余额

We had the certain transactions and balances with the related parties during the Track Record Period, details of which are set out in Note 38 to the Accountants’ Report set out in Appendix I to this document.

Financial Information · 第 249 页

Our Directors believe that our transactions with related parties during the Track Record Period were conducted in the ordinary course of business and on an arm’s length basis, and did not distort our track record results or make our historical results not reflective of our future performance.

Financial Information · 第 250 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-08-19Application Proof
未来穿戴健康科技股份有限公司SKG Health Technologies Co., Ltd.

重大关联交易按正常商业条款进行

We enter into transactions with our related parties from time to time. For details about our material related party transactions, see Note 36 to the Accountants' Report included in Appendix I to this document.

Financial Information · 第 244 页

Our Directors are of the view that each of the material related party transactions set out in Note 36 to the Accountants' Report included in Appendix I to this document was conducted in the ordinary course of business on an arm's length basis and with normal commercial terms between the relevant parties.

Financial Information · 第 244 页

Our Directors are also of the view that our material-related party transactions during the Track Record Period would not distort our track record results or cause our historical results to become non-reflective of our future performance.

Financial Information · 第 244 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-31Application Proof
立景创新科技股份有限公司Luxvisions Innovation Technology Corp. Limited

往绩期间存在多项关联方交易

During the Track Record Period, we entered into certain related party transactions from time to time, primarily related to compensation of our key management personnel, sales of raw materials and finished goods, purchase of raw materials and equipment, purchases from and provision of labor services to our related parties and leasing of properties.

Financial Information · 第 247 页

It is the view of our Directors that each of the related party transactions set out in Note 31 of the Accountants’ Report in Appendix I to this document (i) were conducted on normal commercial terms and/or on terms not less favorable than terms available from Independent Third Parties, which are considered fair, reasonable and in the interest of our Shareholders as a whole; and (ii) do not distort our Track Record Period results or make our historical results not reflective of future performance.

Financial Information · 第 247 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-29Application Proof
上海汉得信息技术股份有限公司Hand Enterprise Solutions Co., Ltd.

关联交易按公平原则进行

During the Track Record Period, we entered into various related party transactions.

Financial Information · 第 216 页

Our Directors believe that our transactions with related parties during the Track Record Period and up to the Latest Practicable Date were conducted on an arm's length basis, and they did not distort our results of operations or make our historical results not reflective of our future performance.

Financial Information · 第 216 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-22Application Proof
广西百菲乳业股份有限公司GUANGXI BAIFEI DAIRY CO., LTD.

向持股49%的联营公司经销商销售

Among these distributors, there was an associate in which we held a 49.0% equity interest.

Business · 第 132 页

Given the limited scale of sales to this associate, we believe that our cooperation with this associate follows the same arrangement as other distributors and did not affect the overall independence of our distributor network nor indicate any material reliance by us on this associate.

Business · 第 132 页

Our Directors are of the view that our related party transactions during the Track Record Period were conducted in the ordinary course of business at arm’s length with reference to normal commercial terms, and would not distort our track record results or make our historical results not reflective of our future performance.

Financial Information · 第 228 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-20Application Proof
芯迈半导体技术(杭州)股份有限公司Silicon-Magic Semiconductor Technology (Hangzhou) Co., Ltd.

与被投资供应商Fullsemi的关连交易

Our transactions with Fullsemi Semiconductor were conducted on an arm's length basis and on terms comparable to those offered by other suppliers providing similar services to us during the Track Record Period.

Business · 第 180 页

See Note 42 to the Accountant's Report set out in Appendix I to this Document for further details about our related party transactions during the Track Record Period.

Financial Information · 第 256 页

Our Directors are of the view that each of the related party transactions set out in Note 42 to the Accountant's Report in Appendix I to this Document was conducted on an arm's length basis and would not distort our track record results or cause our historical results to be not reflective of our future performance.

Financial Information · 第 257 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-07-03Application Proof
深圳宏芯宇电子股份有限公司HOSIN Global Electronics Co., Ltd.

重大关连交易按公平原则进行

Our Directors confirm that these transactions were conducted in the ordinary and usual course of business and on an arm’s length basis, and they did not distort our results of operations or make our historical results not reflective of our future performance.

Financial Information · 第 258 页

Our transaction with Supplier D was conducted in the ordinary course of business and carried out on commercial terms that were negotiated at arm’s length.

Business · 第 170 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-06-30Application Proof
江苏嘉轩智能工业科技股份有限公司Jiangsu Jasung Intelligent Industrial Technology Co., Ltd.

往绩记录期间存在关联方交易

During the Track Record Period, we had transactions with certain related parties on terms of conditions similar to terms with other parties that are not related parties.

Financial Information · 第 232 页

Our Directors confirm that these transactions were conducted on arm's length basis and entered into in the ordinary course of business and would not distort our track record results or make our historical results not reflective of our future performance.

Financial Information · 第 232 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-06-30Application Proof

往绩记录期间与相关方进行交易

During the Track Record Period, the Group entered into transactions with related parties.

Financial Information · 第 214 页

The Directors believe that the Group’s transactions with related parties during the Track Record Period were conducted on normal commercial terms and on an arm’s-length basis in the ordinary and usual course of business, and they did not distort its results of operations or make its historical results not reflective of its future performance.

Financial Information · 第 215 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看
2026-06-30Application Proof
北京硅基流动科技股份有限公司Beijing SiliconFlow Technology Co., Ltd.

往绩记录期间重大关联交易

During the Track Record Period, our material related party transactions primarily included services purchased from related parties and public cloud-based services provided to related parties.

Financial Information · 第 197 页

Our Directors are of the view that each of the material related party transactions set out in Note 31 to the Accountant’s Report included in Appendix I to this document was conducted in the ordinary course of business on an arm’s length basis and with normal commercial terms between the relevant parties.

Financial Information · 第 197 页
公司的解释、律师意见及原文页码定位:在 Matters 中查看

Tell us