民间非营利组织会计制度解释第1号（征求意见稿）(12)
<P style="LINE-HEIGHT: 29.4pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">此外，以面向社会开展慈善活动为宗旨的民间非营利组织（包括社会团体、基金会、社会服务机构等），与其主要捐赠人也构成关联方。<o:p></o:p></SPAN></FONT></SPAN>
<P style="LINE-HEIGHT: 29pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋" lang=EN-US>2.</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">关联方交易。关联方交易，是指关联方之间转移资源、劳务或义务的行为，而不</A>论是否收取价款。关联方交易的类型通常包括下列各项：<o:p></o:p></SPAN></SPAN></FONT>
<P style="LINE-HEIGHT: 29pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">（1</SPAN>）购买或销售商品及其他资产。<o:p></o:p></SPAN></FONT></SPAN>
<P style="LINE-HEIGHT: 29pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">（2</SPAN>）提供或接受劳务。<o:p></o:p></SPAN></FONT></SPAN>
<P style="LINE-HEIGHT: 29pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">（3</SPAN>）担保。<o:p></o:p></SPAN></FONT></SPAN>
<P style="LINE-HEIGHT: 29pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">（4</SPAN>）提供或接受捐赠。<o:p></o:p></SPAN></FONT></SPAN>
<P style="LINE-HEIGHT: 29pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">（5</SPAN>）提供资金（贷款或股权投资等）。<o:p></o:p></SPAN></FONT></SPAN>


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