Page 161 - Mono Technology Public Company Limited : Annual Report 2014 EN
P. 161
During the year, the Company and its subsidiaries had significant business transactions with related
persons or parties. Such transactions, which are summarised below, arose in the ordinary course of
business and were concluded on commercial terms and bases agreed upon between the Company and
its subsidiaries and those related parties.
(Unit: Million Baht)
Consolidated financial
statements Transfer Pricing Policy
2014 2013
Transactions with related companies
Sales and service income 44 32 Contract price
Other income 1 2 Contract price or as agreed upon
Promotional expenses 1 1 Contract price
Rental and service expenses 65 53 Contract price or as agreed upon
Other expenses 22 18 Contract price or as agreed upon
Purchases of equipment - 1 Market price
(Unit: Million Baht)
Separate financial
statements Transfer Pricing Policy
2014 2013
Transactions with subsidiaries (eliminated from the consolidated financial statements)
Sales and service income 5 4 Contract price
Dividend income 331 349 According to the resolution of the
subsidiaries meeting
Interest income 29 2 3% per annum
Other income 48 43 Contract price or as agreed upon
Service revenue sharing 467 576 Contract price
Promotional expenses 11 21 Contract price
Other expenses 10 3 Contract price
Interest expenses - 1 3% per annum
Transactions with related companies
Sales and service income 17 15 Contract price
Promotional expenses - 1 Contract price
Rental and service expenses 46 43 Contract price or as agreed upon
Other expenses 20 16 Contract price or as agreed upon
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