1999 Annual Report - Delta Electronics

45
Transactions Companies Amount
1. Elimination of long-term investments
(1) Long-term investments, stockholders' equity
and minority interest DEI, DIH and DNI
(2) Elimination of investment income or loss
recognized (including realized and unrealized
gain or loss from DIH) DEI, DIH and DNI
(3) Elimination of upstream transactions DEIL and DEI
2. Elimination of intercompany receivable and
payable accounts
(1) Accounts receivable and accounts payable of DEI, DIH, DEIL, DVT,
downstream transactions DEC, DPS and NPL
(2) Accounts receivable and accounts payable of
upstream transactions DEI, DIH and DNI
(3) Accounts receivable and accounts payable of
sidestream transactions DNI and DEIL
3. Elimination of profit and loss accounts
(1) Sales and purchases transactions
A. Downstream transactions
A) Elimination of sales and purchases
transactions DEI, DEIL, DVT and DEC
B) Elimination of unrealized gain of
beginning inventories DEI and DEIL
C) Elimination of unrealized gain of
ending inventories DEI and DEIL
B. Upstream transactions
Elimination of sales and purchases DEIL and DEI, DNI and DEI
C. Sidestream transactions
Elimination of sales and purchases DEIL and DNI, DNI and DEIL
(2) Services revenue, sales expenses, management
and administrative expenses DEI, DEIL, DNI and DEIL
4. Elimination of minority interest DEI and DIH
5. Elimination of others transactions
(1) Leased assets transferred to property, plant and
equipment DEI and DNI
(2) Depreciation expenses of leased assets DEI and DNI
(3) Deposits-in and deposits-out DEI and DNI
(4) Elimination of rent revenue DEI and DNI