The annual return form filed in March of this year indicates that all items on the income statement and certain balance sheet items must include the annualised amounts in transactions with resident related parties, non-resident related parties and unrelated parties. Companies must break down sales and/or services into resident and non-resident and related and unrelated parties; this requirement also applies to sales returns, discounts and rebates, net domestic and import purchases, labour, outsourced production/maquila (factories that import materials and equipment on a duty-free and tariff-free basis for assembly or manufacturing and then re-export the assembled product) expenses, indirect manufacturing expenses, operating expenses, interest, exchange gains and losses, result of monetary position, accounts and documents receivable, accounts and documents payable, customer prepayments and financial transactions.