天津建设发展集团股份公司Tianjin Construction Development Group Co., Ltd.02515.HK
向关联方及第三方的非贸易垫款与往来款
Advances to a related party amounted to RMB0.2 million, RMB9.0 million, nil and nil during the Track Record Period, respectively.
Financial Information · 第 369 页
As of the Latest Practicable Date, we have ceased to make any such non-trade nature advances to third parties, and implemented enhanced internal control measures since May 2023 to ensure any lending and short-term financing activities will be reviewed and approved by the Board before execution.
Financial Information · 第 369 页
The above amounts due to related parties and amounts due to third parties are unsecured, non-interest bearing and are repayable on demand, and will be settled prior to Listing.
Track Record Period, we entered into a number of related party transactions, primarily including (1) purchase of medical equipment from related parties, (2) fund advances and interest expenses on borrowings from related parties, (3) fund advances to related parties, (4) provision of management and technical support services to related parties, and (5) certain services provided by related parties.
Financial Information · 第 372 页
Save for the amounts due to Guangzhou Medstar under the transaction as further described in “Relationship with our Controlling Shareholders—Independence from the Controlling Shareholders—Financial Independence,” we plan to settle all non-trade amounts due from/to related parties prior to the Listing.
Financial Information · 第 373 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 did not distort our track record results or make our historical results not reflective of our future performance.
Our amounts due to related parties amounted to approximately RMB73.6 million, RMB147.6 million, RMB11.5 million and RMB11.8 million as at 31 December 2020, 2021 and 2022 and 30 June 2023, respectively, mainly represented (i) funds advanced by Mr. Xian and Mr. Sang; and (ii) Listing expenses paid by Zhongshen Hengtai on behalf of our Group.
Financial Information · 第 325 页
All balances were nontrade in nature, unsecured, interest-free and repayable on demand. All outstanding balances of amounts due to related parties has been capitalised in December 2023.
The amounts due were non-trade in nature, unsecured, interest free and repayable on demand, and are expected to be settled before the Listing.
Financial Information · 第 353 页
Our Directors are of the view that these related party transactions were conducted on an arm's length basis and these transactions would not distort our track record results nor make the historical results not reflective of our future performance.
These transactions primarily include but not limited to (i) loans and borrowings to related parties and the repayment of loans and borrowings that were non-trade in nature; and (ii) sales of products to a company in 2020 that were trade in nature.
Financial Information · 第 340 页
As of December 31, 2020, 2021 and 2022 and June 30, 2023, amounts due from related parties was RMB1.2 million, RMB0.6 million, nil and nil, respectively.
Financial Information · 第 340 页
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.
As at 31 December 2020, 2021 and 2022 and 30 June 2023, we had balances due to Dahedong amounted to approximately RMB36.3 million, RMB36.3 million, nil and nil, respectively.
Financial Information · 第 403 页
On 5 June 2020, our Group has entered into a deed of waiver with Majestic Gold to waive the debt amounted to CAD62.1 million (equivalent to approximately RMB322.8 million) due to Majestic Gold.
Financial Information · 第 403 页
The balances due from Dahedong was relating to unpaid capital contribution by Dahedong to Yantai Zhongjia, which amounts were non-trade, unsecured, interest-free and repayable on demand. Such balances were fully settled on 13 November 2023.
The amount due to Jinma Energy which is non-trade nature was unsecured and interest-free and had no fixed repayment terms, and had been settled in FY2022.
Financial Information · 第 383 页
For the balance of non-trade nature, the amount represented amounts provided to Xinyang Jingang for the purpose for their operation. The amount was unsecured and interest bearing at 5% and repayable on 31 December 2023. The amounts are expected to be settled upon the Listing.
Financial Information · 第 379 页
With respect to the related party transactions set forth in the Accountants’ Report in Appendix I to this prospectus, our Directors confirm that these transactions were conducted on normal commercial terms or such terms that were no less favourable to our Group than those available to Independent Third Parties and were fair and reasonable and in the interest of our Shareholders as a whole.
Such loans were mainly used for our production expansion plans and the below balance as of the dates indicated is of non-trade nature.
Financial Information · 第 402 页
As of December 31, 2021, we had balance of loans and interests payable of RMB1,503.4 million, including loans of RMB1,500.0 million that bore an interest rate of 6.36%, and the interests payable of RMB3.4 million.
Financial Information · 第 403 页
As of the Latest Practicable Date, all loans and interests due to related parties have been repaid in full.
During the Track Record Period, we mainly derived our rental income from MoneySQ Limited which is a related party, and fellow subsidiaries mainly including Konew Capital, Honip Credit and Maxcolm Finance, which we received from sub-leasing office premise to them.
Financial Information · 第 262 页
The decrease was primarily due to termination of the sub-lease arrangement of an office premise to Konew Capital and Maxcolm Finance, hence we ceased to receive rental income under such arrangement.
Financial Information · 第 267 页
As of December 31, 2020, 2021, 2022, May 31, 2023, our amounts due to related parties was HK$35.7 million, HK$33.3 million, HK$28.5 million and HK$26.5 million, respectively, all of which were non-trade nature.
升辉清洁集团控股有限公司Shenghui Cleanness Group Holdings Limited02521.HK
控股股东垫款及关联方非贸易余额
During the Track record Period, we met our working capital needs through a combination of cash generated from operations, bank borrowings and advances from Mr. Chen and Mr. Li.
Financial Information · 第 319 页
As at 31 December 2020, 2021 and 2022 and 30 June 2023, amounts due to related parties totalling approximately RMB238,000, RMB7.7 million, RMB15.2 million and RMB17.5 million, respectively, were of non-trade nature, which the balance of RMB7.7 million, RMB15.2 million and RMB17.5 million as at 31 December 2021 and 2022 and 30 June 2023, respectively was mainly comprised of the advances from Mr. Li from the settlement of Listing expenses.
Financial Information · 第 338 页
Balances with related parties above are unsecured, interest-free and repayable on demand, except for the loan due from Mr. Li amounting to RMB5.6 million as at 31 December 2020 which carried an interest of RMB12,600 was settled in January 2021 and the amount due to Mr. Li of approximately RMB11.8 million as at 31 December 2021 which carried an interest rate of approximately 0.36% per annum was settled in December 2021.
We expect that certain non-trade balances with related parties will not be fully settled prior to the Listing, including (i) amounts due from related parties, (ii) loans to related parties,
Financial Information · 第 469 页
Our Directors are of the view that the related party transactions set out in Note 44 Related Party Transactions and Balances to the Accountants' Report in Appendix I to this prospectus, which primarily include amounts due to related parties, amounts due from related parties, loans to related parties, deposit for the acquisition of a subsidiary, were conducted in the ordinary course of our business, on an arm's length basis and on normal commercial terms between the relevant parties.
Financial Information · 第 468 页
After its deconsolidation as of June 15, 2022, Yoplait China became our associate and such loan was reclassified as loans to related parties.
As of December 31, 2020, 2021 and 2022 and April 30, 2023, amounts due to related parties was RMB0.3 million, RMB3.1 million and RMB9.7 million and nil, respectively, and amounts due from related parties was RMB0.2 million, RMB0.1 million and RMB0.6 million and RMB0.2 million, respectively.
Financial Information · 第 411 页
All loans, advances, non-trade balances due to and from the related parties are expected to be settled before the Global Offering.
Financial Information · 第 411 页
All the balances due to related parties which are non-trade in nature had been settled as of the Latest Practicable Date.
Amounts due from a shareholder as of each balance sheet date represent the balance of cash advances that are interest-free, non-trade related, unsecured and repayable on demand. These balances will be settled upon the Listing.
Financial Information · 第 275 页
Our Directors believe that our transactions with the related parties during the Track Record Period were conducted in the normal 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.
During the Track Record Period, we entered into a number of transactions with related parties.
Financial Information · 第 326 页
As of March 31, 2023, we have settled all amounts due from and due to shareholders.
Financial Information · 第 326 页
We are of the view that our transactions with related parties during the Track Record Period were trade in nature and were conducted on an arm's-length basis and with normal commercial terms between the relevant parties.
宏信建设发展有限公司Horizon Construction Development Limited09930.HK
与关联方的资金池存款及非贸易往来余额
(iii) due from related parties, mainly comprising (a) receivables due from International Far Eastern Leasing Co., Ltd. and Shanghai Horizon Construction Investment Co., Ltd. arising from certain infrastructure projects and (b) outstanding balance of deposits we placed with International Far Eastern Leasing Co., Ltd. and Shanghai Horizon Construction Investment Co., Ltd. pursuant to certain fund pool contracts;
Financial Information · 第 378 页
which was partially offset by a decrease in amount due from related parties of RMB192.6 million mainly attributable to repayment of deposits we placed with International Far Eastern Leasing Co., Ltd. and Shanghai Horizon Construction Investment Co., Ltd. as we terminated the fund pool contracts in 2021.
Financial Information · 第 379 页
All loans, advances, non-trade balances due to and from the related parties are expected to be settled before the Listing.
During the Track Record Period, our transactions with related parties mainly consisted of (i) interests income received from one of our Controlling Shareholders; and (ii) certain transactions with Guangzhou Cema.
Financial Information · 第 390 页
As at 28 February 2023, we had amounts due to related parties of RMB1.5 million, representing a daily working capital loan which was non-trade in nature, unsecured, interest-free, repayable on demand and provided by Mr. Sun to us.
Financial Information · 第 390 页
Our Directors believe the terms of our transactions with related parties were negotiated on normal commercial terms and in the interests of the Company and its shareholders as a whole.
Amounts due from related parties represent cash advances to Huaze Group, which are non-trade in nature.
Financial Information · 第 297 页
During the Track Record Period, we recorded such amounts due from related parties of RMB1,665.0 million, nil and nil as of December 31, 2020, 2021 and 2022, respectively.
As of March 31, 2019, 2020, 2021 and 2022 and six months ended September 30, 2022, balances with such related party were RMB100.0 million, RMB100 million, nil, nil and nil, respectively.
Financial Information · 第 318 页
During the Track Record Period, we also paid compensation to our key management members, including executive directors and other members of our Company’s senior management team, who are considered as related parties of our Company.
Financial Information · 第 318 页
Our Directors are of the view that each of these related party transactions was conducted in the ordinary course of business on an arm’s length basis and with normal commercial terms between the relevant parties.
中宝新材集团有限公司China Treasures New Materials Group Ltd.02439.HK
应收吉源生物2,460万元非贸易款项
The amount due is non-trade in nature, unsecured, interest-free and repayable on demand.
Financial Information · 第 388 页
Our other receivables further decreased to approximately RMB0.6 million as at 31 December 2021 mainly due to the amount due from Jiyuan Biotechnology of approximately RMB24.6 million was fully settled in FY2021.
Financial Information · 第 388 页
Save for the transactions between our Group with our connected parties, none of the related party transactions set out in note 26 to the Accountants' Report in Appendix I to this prospectus will continue after the Listing.
洲际船务集团控股有限公司Seacon Shipping Group Holdings Limited02409.HK
与郭氏控制公司等关连方交易及结余
Our amounts due to related parties primarily represented (i) crew manning expenses and materials purchase fees payable by us to our related parties for their provision of crew manning services and purchases of materials; (ii) the purchase price for some of our controlled vessels that Guo's Controlled Companies had settled on our behalf; and (iii) current account balances between us and Guo's Controlled Companies.
Financial Information · 第 471 页
Such amounts due from our related parties have been fully settled as at the Latest Practicable Date.
Financial Information · 第 471 页
Our Directors confirm that these transactions (i) were conducted in the ordinary and usual course of business and on normal commercial terms or such terms that were no less favourable to us than those available to Independent Third Parties, and (ii) did not distort our Track Record Period results or make our historical results not reflective of our future performance.