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28. Related party disclosures (cont’d) Entity with significant influence over the Group 

## NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 

(RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA) 

As of December 31, 2013, the Yulin City Government through Coomber Investment Ltd. owned 18.9% (2012: 18.9%) of the ordinary shares in the capital of the Company. 

The following provides the total amount of transactions that have been entered into with related parties for the relevant financial year (for information regarding outstanding balances at December 31, 2012 and 2013, refer to Notes 20 and 26): 

Sales of diesel engines to State Holding Company, its subsidiaries and affiliates (i) Sales of raw materials to State Holding Company, its subsidiaries and affiliates  (i) Sales to associates and joint ventures (i) Purchase of raw materials and supplies from subsidiaries and affiliates of State Holding Company (i) Purchases of raw materials and supplies from associates and joint ventures (i) Delivery expense charged by subsidiaries of State Holding Company  (ii) Storage and distribution expenses charged by a subsidiary of State Holding Company (iii) Sales of a subsidiary to a subsidiary of State Holding Company (Note 1.2) General and administrative expenses - Charged by a subsidiary of State Holding Company (iv) - Charged by HLA (v) - Charged by affiliates of HLA (vi) - Charged to joint ventures  (vii) 

* Amounts were not material. 

Note: 

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(i) Sale and purchase of raw materials, supplies, scraps and diesel engines to/from State Holding Company, its subsidiaries and affiliates, and Yuchai’s associates and joint ventures. Certain subsidiaries and affiliates of State Holding Company have acted as suppliers of raw materials and supplies to the Group and certain subsidiaries of State Holding Company have acted as sales agents of the Group. Management considers that these transactions were entered into in the normal course of business and expects that these transactions will continue on normal commercial terms. 

