(1) Transfer of the right to use or ownership of tangible assets. Tangible assets include commodities, products, houses and buildings, vehicles, machinery and equipment, tools and appliances, etc.
(2) Transfer of financial assets. Financial assets include accounts receivable, bills receivable, other accounts receivable, equity investment, debt investment and assets formed by derivative financial instruments.
(3) Transfer of the right to use or ownership of intangible assets. Intangible assets include patent rights, non-patented technologies, trade secrets, trademark rights, brands, customer lists, sales channels, franchise rights, government licenses, copyrights, etc.
(4) Financing. The funds include all kinds of long-term and short-term loan funds (including the group fund pool), guarantee fees, all kinds of interest-bearing prepayments and deferred payments.
(5) Labor service transactions. Labor services include market research, marketing planning, agency, design, consulting, administration, technical services, contract research and development, maintenance, legal services, financial management, auditing, recruitment, training, centralized procurement, etc.
Extended data
Due to the widespread existence of related party transactions and its important influence on the operating conditions of enterprises, related parties and related party transactions should be regulated in all aspects. One of the highlights of the newly revised company law is to regulate the company's related transactions for the first time.
Article 2 1 of the new company law clearly stipulates that "the controlling shareholder, actual controller, directors, supervisors and senior managers of the company shall not use their relationship to harm the interests of the company". This mandatory provision reflects the basic attitude of the law towards related party transactions, that is, prohibiting unfair related party transactions.
The new company law stipulates related party transactions in this way, which is a practical system choice after fully measuring the rationality and harmfulness of related party transactions, especially in the current situation of increasing unfair related party transactions in China.
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