港股IPO招股书披露先例 · 121 家公司，121 项
非贸易往来款结算指往绩记录期间公司与关联方或控股股东产生的非贸易性质应收、应付款项、垫款或资金往来，及其于上市前是否结清或减少。相关披露通常见于概要、风险因素、业务及财务资料等章节，内容涵盖余额金额、形成原因、性质及变动，并以余额已全数结清、资金归集安排已终止等方式整改。董事通常声明相关交易按公平原则及正常商业条款进行，不会扭曲往绩业绩或使其无法反映未来表现。
Our Directors confirm that these transactions were conducted in the ordinary and usual course of business and at arm’s length basis.
Financial Information · 第 459 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The non-trade payables amounted to approximately RMB108.6 million as of December 31, 2024, which will be settled prior to Listing.
Financial Information · 第 459 页
During the Track Record Period, Nanshan Aluminium, together with its subsidiaries, have provided our Group with on-site technical maintenance and know-how support services via secondment of selected staff.
Summary · 第 23 页
The balance due from related parties were non-trade in nature, unsecured, interest free and had no fixed term of repayment, and are expected to be settled upon Listing.
Financial Information · 第 347 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors confirm that these transactions were conducted in the ordinary and usual course of our business and were on normal commercial terms or better which were fair and reasonable and in the interests of our Company and our Shareholders as a whole.
Financial Information · 第 360 页
During the Track Record Period, our transactions with related parties of trade nature primarily included transactions with our then-associate, WTC, mainly in relation to the technology services we procured from it, and transactions with certain related parties mainly reflecting our procurement of raw materials from them.
Financial Information · 第 367 页
As of June 30, 2024, our balances with related parties were nil.
Financial Information · 第 368 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看It is the view of our Directors that our transactions with related parties during the Track Record Period was conducted on an arm’s length basis and with normal commercial terms between the relevant parties.
Financial Information · 第 368 页
The amounts due from related parties and due to related parties are all non-trade in nature unsecured, interest-free and repayable on demand as of each of the dates indicated in the table above.
Financial Information · 第 476 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We settled all outstanding balances with related parties as of the date of this Prospectus, and do not intend to incur further such transactions after Listing.
Financial Information · 第 476 页
Our amounts due from related parties that are non-trade in nature were RMB508.9 million, RMB573.3 million, RMB1.0 billion and RMB332 million as of December 31, 2021, 2022 and 2023 and June 30, 2024, respectively.
Financial Information · 第 404 页
(i) logistics service fees, totalling up to RMB371.4 million, RMB405.6 million and RMB561.1 million in 2021, 2022 and 2023, respectively, collected from our customers by the Hive Box Connected Persons on our behalf;
Financial Information · 第 404 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看(ii) a loan to a joint venture of RMB329.9 million in 2023, which amount had been fully settled in January 2024.
Financial Information · 第 404 页
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 456 页
Except for the RMB1.6 million amounts due from CARIZON primarily reflecting supports provided to CARIZON during its early establishment phase, all our related party transactions are trade in nature.
Financial Information · 第 456 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We expect to settle the non-trade related party balance with CARIZON prior to the Global Offering.
Financial Information · 第 456 页
As of December 31, 2021 and 2022, our amounts due from fellow subsidiaries of a non-trade nature were RMB4,231.7 million and RMB3,536.6 million, respectively, representing: (i) certain loans receivable from fellow subsidiaries of RMB3,931.4 million and RMB3,536.6 million as of December 31, 2021 and 2022 which were unsecured and bore a fixed interest rate of 3.50% to 3.85% per annum and 3.10% to 3.60% per annum as of December 31, 2021 and 2022, respectively, with a fixed repayment term of less than one year; and (ii) a capital advance of RMB300.3 million to a fellow subsidiary, which was unsecured and bore a floating interest as of December 31, 2021.
Financial Information · 第 377 页
As of December 31, 2023, all of our amounts due from fellow subsidiaries that were non-trade in nature had been settled.
Financial Information · 第 377 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As of the Latest Practicable Date, (i) our immediate holding company was undergoing internal procedures to settle the amounts due to and due from us with settlement expected to be after the Listing and by the Dividend payment date; and (ii) the balances of amount due to and due from intermediate holding company had been settled.
Financial Information · 第 376 页
The non-trade balances as of 30 April 2024 are term deposits placed by us with Guangdong Shunde Rural Commercial Bank Co., Ltd. ("Guangdong Shunde Rural Commercial Bank"), which as of the Latest Practicable Date is not our connected person and such term deposits do not constitute our connected transactions upon the Listing.
Financial Information · 第 299 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看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 they did not distort our results of operations or make our historical results not reflective of our future performance.
Financial Information · 第 300 页
During the Track Record Period, the commercial terms of our transactions with Guangzhou Jianke were negotiated on an arm's length basis, and all other legal and standard terms were materially similar to those that we entered into with other independent third parties.
Financial Information · 第 407 页
As a result, we purchased a modest amount of goods from Guangzhou Jianke amounting to RMB4.7 million in 2021, and ceased to procure products from related parties in 2022.
Financial Information · 第 407 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看As of December 31, 2021 and 2022, the balance of amounts due from related parties were all non-trade in nature, and amounted to RMB33.6 million and RMB12.0 million, respectively, mainly consisting of advances that our Group granted to a number of companies over which Mr. Xie had significant influence, or to Mr. Xie and companies controlled by Mr. Xie.
Financial Information · 第 408 页
Amounts due from our Controlling Shareholders are unsecured, interest-free and repayable on demand. All outstanding amounts due from our Controlling Shareholders as at 31 December 2023 have been settled as at the Latest Practicable Date.
Financial Information · 第 318 页
Our Directors confirmed that such amounts will be settled before Listing.
Financial Information · 第 319 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors are of the view that the related party transactions were conducted at arm’s length and on normal commercial terms and/or that such terms were no less favourable to us than terms available from Independent Third Parties which are fair and reasonable and in the interest of our Company and our Shareholders as a whole.
Financial Information · 第 332 页
The balance of RMB15.7 million as of December 31, 2021 was related to the working capital needs of Beijing Zhongshui Yitong Technology Co., Ltd., controlled by Ms. Chen (“Zhongshui Yitong”), primarily representing certain reimbursement expenses, service compensation and employee remuneration expenses incurred by Zhongshui Yitong during the period from 2018 to 2020.
Financial Information · 第 403 页
The balance was then considered recoverable by us as unsecured and repayable on demand, with an agreed interest rate of 3.8%.
Financial Information · 第 403 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We expect to settle the non-trade related balance due to and due from related parties prior to the Listing.
Financial Information · 第 404 页
As of December 31, 2021, 2022 and 2023 and April 30, 2024, we recorded RMB14.0 million, RMB77.0 million, RMB39.6 million and RMB14.6 million amounts due to related parties, respectively.
Financial Information · 第 375 页
The other receivables balance of RMB7.5 million had been fully settled in 2023.
Financial Information · 第 382 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看On January 18, 2023, we entered into an acquisition agreement with a related party, namely Xi'an Financial Center Construction and Development Co., Ltd., to purchase commercial properties at an aggregate consideration of RMB36.6 million.
Financial Information · 第 382 页
The decrease in the balance in 2023 was mainly due to settlement of the paid-in capital by You Po BVI, Ying Hua BVI, Shu Zhi Cayman and Rui Da BVI.
Financial Information · 第 371 页
The amount due from related parties is non-trade in nature, unsecured, interest-free and have no fixed repayment terms. The balance will be fully settled before the Listing.
Financial Information · 第 371 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The Directors are of the view that the related party transactions were conducted at arm’s length and on normal commercial terms and therefore the results of the Group’s operations during the Track Record Period would not be distorted by those transactions.
Financial Information · 第 381 页
Our non-trade receivables increased by approximately S$2.6 million from approximately S$1.4 million as at 31 December 2022 to S$4.0 million as at 31 December 2023 primarily due to the increase in amount due from an associate of approximately S$2.9 million, partially offset by decrease in GST receivables and deposits by approximately S$0.2 million and S$0.1 million, respectively as at 31 December 2023.
Financial Information · 第 320 页
As agreed between our Group and Metaoptics Technologies, such amount will not be settled prior to the Listing and is expected to be settled by Metaoptics Technologies from the operating cashflow generated from its business operations and investment from its investors after Listing.
Financial Information · 第 320 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Considering that our Group remained as an investor with approximately 17.10% equity interests in Metaoptics Technologies as at the Latest Practicable Date, the Directors consider that it is strategically advantageous to provide Metaoptics Technologies sufficient time to settle the amount due to us to support their ongoing development in optics technology and to ensure their operational stability.
Financial Information · 第 320 页
The amounts due from related parties of RMB1,011.9 million as at December 31, 2021 consisted mainly of RMB562.5 million in amounts due from Linuo Group and RMB435.1 million from Linuo Investment for loans we provided to these parties.
Financial Information · 第 317 页
Among the dividends of RMB1,102.8 million in aggregate, RMB886.0 million in aggregate was used to offset our Group's receivables due from Linuo Group and Linuo Investment.
Financial Information · 第 305 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看all other receivables due from related parties are non-trade in nature and will be settled prior to the Listing.
Financial Information · 第 317 页
During the Track Record Period, we entered into a number of related party transactions in relation to (i) key management compensation; (ii) other payable due to related parties which are non-trade in nature, unsecured, interest-free and repayable on demand; (iii) financial guarantees provided by shareholders of our Company in respect of our bank borrowings; and (iv) advances to shareholders of our Company.
Financial Information · 第 397 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors believe that our transactions with related parties during the Track Record Period were conducted on arm’s length basis, and they did not distort our results of operations or make our historical results non-exhaustive of our future performance.
Financial Information · 第 397 页
The amount due from related parties consists of the amount due from a director and amount due from a related company.
Financial Information · 第 377 页
As at 31 December 2021 and 2022 and 2023, all of our amounts due from related parties were non-trade nature, unsecured, interest-free and repayable on demand.
Financial Information · 第 378 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors confirm that all the amounts (including the non trade balances) due from related companies will be fully settled before Listing.
Financial Information · 第 378 页
We believe that the continued existence of amounts due from Shanghai Kailong Automobile and Shanghai Longyun after the Listing will not undermine our financial independence, considering (i) the aggregate amount due from Shanghai Kailong Automobile and Shanghai Longyun was RMB1.0 million as of December 31, 2023, accounting for only 0.1% of our cash and cash equivalents and 0.3% of our net assets as of the same date; and (ii) the transactions with Shanghai Kailong Automobile and Shanghai Longyun were carried out on an arm’s length basis during the ordinary course of our business.
Financial Information · 第 397 页
Our prepayments, deposits and other receivables increased by 35.1% from RMB336.1 million as of December 31, 2021 to RMB454.2 million as of December 31, 2022, primarily due to an increase in capital injection due from shareholders to two of our subsidiaries.
Financial Information · 第 381 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors believe that the related party transactions were carried out on an arm’s length basis and did not distort our results of operations during the Track Record Period or make such results not reflective of our future performance.
Financial Information · 第 397 页
As of December 31, 2021, we had RMB80.0 million related party transaction in relation to amount due to a shareholder, which was fully settled in January 2022.
Financial Information · 第 404 页
The balances with related parties are all non-trade in nature and has been settled prior to Listing.
Financial Information · 第 404 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看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 404 页
Our other receivables consist primarily of (i) amounts due from related parties, which are, primarily non-trade in nature, unsecured, interest-free and repayment on demand; (ii) prepayments; (iii) input VAT to be deducted; (iv) prepayments for listing expenses; and (v) other receivables, primarily consist of prepayments on behalf of property owners and tenants, and deposits.
Financial Information · 第 453 页
As of the Latest Practicable Date, the amounts due from related parties with non-trade in nature had been settled in full.
Financial Information · 第 454 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Directors are of the view that each of the related party transactions set out in Note 28 to the Accountants’ Report included in Appendix I to this prospectus was conducted on an arm’s length basis and with normal commercial terms between the relevant parties, which would not distort our track record results or cause our historical results to become non-reflective of our future performance.
Financial Information · 第 467 页