1. Transfer of assets between related parties of the company. In practice, the transfer of assets between related parties of a company is mainly manifested in the company's merger and acquisition behavior and equipment transfer behavior, which is a typical company control transaction behavior. Due to the dominant factors of major shareholders in M&A, many problems have been exposed in the determination of transaction price, the participation of minor shareholders in transaction procedures, and the adequacy of information disclosure.
2, buying and selling goods, providing or receiving services, trading agent's behavior. Buying or selling goods, providing or receiving services, paying service fees and acting as agents (such as selling products and signing contracts) between affiliated enterprises are all related transactions.
3. The act of providing funds or guarantees between related parties. Funds provided between related parties, including loans or equity funds in cash or in kind, such as funds obtained by enterprises from their related parties or changes in equity funds. It has become an important form of related party transactions in China that companies provide guarantees for the debts of their related parties. This behavior will not only bring business risks to the company, but also harm the interests of minority shareholders and increase the risks of creditors.
4. The behavior that the company or the shareholders with control rights occupy the assets of subordinate companies for free. Including the holding company or controlling shareholder occupying the assets of the subsidiary without compensation or owing funds and loans to the subsidiary, the debts of the holding company or controlling shareholder are offset by the creditor's rights or assets of the subsidiary, and the holding company or controlling shareholder plunders the profits of the subsidiary.
5. Related party transactions in asset leasing. It is quite common for related parties to sign lease contracts to lease assets to each other. The lease contract between related parties is a very important related party transaction. Even the company often rents some high-quality assets to related parties at a lower price, or rents the non-performing assets of related parties at a higher price.
6. Manage contracts. Management contract usually means that an enterprise signs a contract with an enterprise or individual to manage the enterprise or project. According to the management contract, one party manages the property and daily operation of the other party. Therefore, management activities are also the main form of related party transactions.
7. Transfer and licensing of R&D projects. Between related parties, sometimes the project developed by one party will be abandoned or transferred to the other party for the reason of the other party, or an agreement is reached between related parties to allow one party to use intangible assets such as industrial property rights of the other party, thus forming related party transactions.
8. Pay remuneration to key management personnel. It is also a major related party transaction for enterprises to pay remuneration to key management personnel.