With respect to the manufacturing and sales transaction of inflators, DSST manufactures inflators using the major component parts procured from related parties such as DC and third parties, and sells its manufactured inflators to DC, DSSA and third parties. In manufacturing inflators, DSST uses the manufacturing technology licensed by DC and pays a royalty to DC in return. Furthermore, DC provides DSST with its services, such as technical support for manufacturing inflators, upon the request from DSST, and DSST pays consideration to DC.