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Trina Solar Ltd – ‘20-F’ for 12/31/10 – ‘XML.R23’

On: Monday, 4/18/11, at 5:24pm ET · For: 12/31/10 · Accession #: 950123-11-36540 · File #: 1-33195

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/18/11  Trina Solar Ltd                   20-F       12/31/10   44:4.3M                                   Donnelley … Solutions/FA

Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.19M 
 2: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     16K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     14K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     14K 
 3: EX-12.1     Statement re: Computation of Ratios                 HTML     18K 
 4: EX-12.2     Statement re: Computation of Ratios                 HTML     18K 
 7: EX-15.1     Letter re: Unaudited Interim Financial Information  HTML     13K 
33: XML         IDEA XML File -- Definitions and References          XML     97K 
40: XML         IDEA XML File -- Filing Summary                      XML     71K 
37: XML.R1      Document and Entity Information                      XML    122K 
38: XML.R2      Consolidated Balance Sheets                          XML    488K 
21: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    131K 
26: XML.R4      Consolidated Statements of Operations                XML    307K 
31: XML.R5      Consolidated Statements of Shareholders' Equity      XML    784K 
                and Comprehensive Income                                         
30: XML.R6      Consolidated Statements of Cash flows                XML    677K 
43: XML.R7      Consolidated Statements of Cash flows                XML     37K 
                (Parenthetical)                                                  
17: XML.R8      Organization and Principal Activities                XML     42K 
29: XML.R9      Summary of Principal Accounting Policies             XML    133K 
16: XML.R10     Allowance for Doubtful Receivables                   XML     56K 
15: XML.R11     Inventories                                          XML     44K 
20: XML.R12     Property, Plant and Equipment, Net                   XML     50K 
35: XML.R13     Prepaid Land Use Right                               XML     39K 
22: XML.R14     Derivative Financial Instruments                     XML     60K 
23: XML.R15     Fair Value Measurement                               XML     89K 
28: XML.R16     Investment in Securities                             XML     42K 
44: XML.R17     Bank Borrowings                                      XML     60K 
19: XML.R18     Convertible Senior Notes                             XML     45K 
14: XML.R19     Accrued Warranty Costs                               XML     43K 
25: XML.R20     Share-Based Compensation                             XML     65K 
34: XML.R21     Tax Expense                                          XML     91K 
18: XML.R22     Distribution of Profit                               XML     40K 
32: XML.R23     Related Party Transactions and Balances              XML     42K 
24: XML.R24     Commitments and Contingencies                        XML     45K 
42: XML.R25     Segment Information                                  XML     49K 
36: XML.R26     Major Customers and Suppliers                        XML     49K 
27: XML.R27     Change in Method of Share Lending Facilities         XML     65K 
                Agreement                                                        
41: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    496K 
 8: EX-101.INS  XBRL Instance -- tsl-20101231                        XML    643K 
10: EX-101.CAL  XBRL Calculations -- tsl-20101231_cal                XML    134K 
13: EX-101.DEF  XBRL Definitions -- tsl-20101231_def                 XML     42K 
11: EX-101.LAB  XBRL Labels -- tsl-20101231_lab                      XML    450K 
12: EX-101.PRE  XBRL Presentations -- tsl-20101231_pre               XML    272K 
 9: EX-101.SCH  XBRL Schema -- tsl-20101231                          XSD     71K 
39: ZIP         XBRL Zipped Folder -- 0000950123-11-036540-xbrl      Zip     76K

‘XML.R23’ — Related Party Transactions and Balances

This Financial Report is an XBRL XML File.

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<KeyName> 1/1/2010 - 12/31/2010 USD ($) USD ($) / shares </KeyName>

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<ElementName> us-gaap_RelatedPartyTransactionDueFromToRelatedPartyAbstract </ElementName>

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<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

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<Label> Related Party Transactions and Balances [Abstract] </Label>

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<div style="font-family: 'Times New Roman',Times,serif; margin-left: 0in; "> <div style="margin-top: 10pt"> <table width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; text-align: left"> <tr valign="top" style="font-size: 10pt; color: #000000; background: transparent"> <td width="3%" nowrap="nowrap" align="left">16.</td> <td width="1%"> </td> <td>RELATED PARTY TRANSACTIONS AND BALANCES</td> </tr> </table> </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">Related party balances </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">The amounts due to related parties is $nil, $nil and $668,983 as of December 31, 2008, 2009 and 2010, respectively, include payable to Changzhou Youze S&T Co., Ltd and Changzhou Junhe mechanical Co., Ltd. controlled by Mr. Weizhong Wu and Mr. Weifeng Wu, respectively, the brother of Ms. Chunyan Wu, for Trina China’s purchase of wafers. </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">Related party transactions </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">In 2008, 2009 and 2010 Trina China purchased wafers for a total price of RMB79,416,882 (US$11,500,242), RMB36,980,734 (US$5,415,446) and RMB 69,890,654 (US$10,553,196), respectively, from Changzhou Youze S&T Co., Ltd., a company controlled by Mr. Weizhong Wu, the brother of Ms. Chunyan Wu. The transactions were approved by the audit committee. </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">In 2009, Mr. Jifan Gao and his wife, Ms Chunyan Wu, have guaranteed repayment of the Facility (see Note 10), under which $275,086,596 was outstanding as of December 31, 2010. </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">In 2010, Trina China purchased equipment maintenance services for a total price of RMB10,811,133 (US$1,611,704) from Changzhou Junhe mechanical Co., Ltd., a company controlled by Mr. Weifeng Wu, the brother of Ms. Chunyan Wu. </div> <div align="left" style="font-size: 10pt; margin-top: 10pt; margin-left: 4%">In 2010, Trina China provided PV technical consulting services for a total price of RMB 3,000,000 (US$452,987) to Shanghai Zhenhe New Energy S&T Development Co., Ltd., a company invested by Trina China with 20% shares. The transactions were approved by the audit committee. </div> </div>

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<ElementDefenition> This element may be used for the entire related party transactions disclosure as a single block of text. Disclosure may include: the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 57 -Paragraph 1-4 </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> RELATED PARTY TRANSACTIONS AND BALANCES </Label>

</Row>

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<ReportName> Related Party Transactions and Balances </ReportName>

<MonetaryRoundingLevel> UnKnown </MonetaryRoundingLevel>

<SharesRoundingLevel> UnKnown </SharesRoundingLevel>

<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel>

<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel>

<HasCustomUnits> false </HasCustomUnits>

</InstanceReport>

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Filing Submission 0000950123-11-036540 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Trina Solar Ltd – ‘20-F’ for 12/31/10 – ‘XML.R23’

On: Monday, 4/18/11, at 5:24pm ET · For: 12/31/10 · Accession #: 950123-11-36540 · File #: 1-33195

Previous ‘20-F’: ‘20-F’ on 3/17/10 for 12/31/09 · Next: ‘20-F’ on 3/29/12 for 12/31/11 · Latest: ‘20-F’ on 4/19/16 for 12/31/15

Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘XML.R23’ — Related Party Transactions and Balances

This Financial Report is an XBRL XML File.

Annual Report by a Foreign Non-Canadian Issuer — Form 20-F — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents