Page 137 - Mono Technology Public Company Limited : Annual Report 2013

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

2013 2012
Transactions with related companies

Sales and service income 32 19 Contract price
Other income 2 1 Contract price
Cost of sales and services 2 - Contract price

Selling and servicing expenses 1 - Contract price

Administrative expenses 68 59 Contract price
Purchases of equipment 1 1 Market price

(Unit: Million Baht)

Separate financial
statements Transfer Pricing Policy

2013 2012
Transactions with subsidiaries (eliminated from the consolidated financial statements)

Sales and service income 4 1 Contract price
Dividend income 349 464 According to the resolution

of the subsidiaries’ meeting
Interest income 2 1 3% per annum

Other income 43 30 Contract price
Cost of sales and services 576 758 Contract price

Selling and servicing expenses 21 7 Contract price
Administrative expenses 3 4 Contract price

Interest expenses 1 2 3% per annum

Transactions with related companies
Sales and service income 15 11 Contract price

Cost of sales and services 2 - Contract price
Selling and servicing expenses 1 - Contract price

Administrative expenses 57 55 Contract price

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