trade in these animals is recorded in GFCF as acquisitions and disposals of fixed assets (services associated with the transfer of ownership are recorded in the purchaser price).

The goods and services acquired by resident households through social transfers in kind, thus, are valued at the same prices at which they are valued in the expenditure aggregates.

(f) the price to be paid to the producer organisation for the raw materials, which may vary by variety and/or quality and/or delivery period and shall be paid only by bank or post office transfer;

The value of all securities shall be calculated on the basis of prices designated by the ECB, and the Bank of Greece shall transfer securities and cash to such accounts as are specified by the ECB.

The value of all securities shall be calculated on the basis of prices designated by the ECB, and each participating NCB shall transfer securities and cash to such accounts as are specified by the ECB.

in addition, the issues of ticket transfer, confirmation of reservations, price changes after booking, possible compensation and, inter alia, ticket reimbursement in the event of delays should be considered;

Without prejudice to cases covered by Article 22(l)(b), processors shall pay the price of the raw materials to the producer organisation or individual producer exclusively by bank or post office transfer order.

from the net proceeds from the disposal of the buffer stocks, by way of orderly sales or by way of transfer to the new international natural rubber agreement at current market prices, which must be concluded within 12 months;

This claim could not be accepted since the profit margin realised by the related importer is based on transfer prices between associated parties (the company in question and its related importer) and as such these prices cannot be considered to be reliable in accordance with Article 2(9) of Regulation (EC) No 384/ 96 ('basic Regulation').

(b) (i) The default market values of the repurchased assets and any equivalent margin assets to be transferred and the repurchase price to be paid by each party shall be established by the NCB for all transactions as at the repurchase date;

This conclusion was reached in view of the fact that the fluorspar intended for the captive market was not in competition with the fluorspar available in the Community and that the sales of that product to related parties were made at transfer prices.

Moreover, it is questionable whether the profit margin obtained by a related importer in its alleged role as unrelated importer can be considered as reliable since it will in all likelihood be influenced by sales made at transfer prices between related parties.

The GOT claimed that this programme does not meet any of the definitions of a subsidy as set forth in Article 2 of the basic Regulation, notably because there is no direct transfer of funds, there are no goods or services provided and there is no price or income support.

The GOT claimed that this Customs programme does not meet any of the definitions of a subsidy as set forth in Article 2 of the basic Regulation, notably because there is no direct transfer of funds, there are no goods or services provided and there is no price or income support.

GFCF is valued at purchaser prices (including the costs of transferring ownership, installation and other transfer charges) or, when produced on own account, it is valued at the basic prices of similar fixed assets (the basic price can be obtained from the sum of the costs incurred).

Land is valued on the basis of prices (net of acquisition costs) applying in the region for non-rented land of similar situation and quality sold for agricultural purposes (valutations made on the transfer of property between relatives are not taken into account in determining the value) (2).

Member States shall provide, for the benefit of the author of an original work of art, a resale right, to be defined as an inalienable right, which cannot be waived, even in advance, to receive a royalty based on the sale price obtained for any resale of the work, subsequent to the first transfer of the work by the author.

Where intervention products are transferred from one Member State to another, the supplier Member State shall record the product delivered as a zero entry in the accounts and the Member State of destination shall record it as a receipt in the month of dispatch, using the price and rate calculated in accordance with paragraph 1.

Purchases by general government of goods and services produced by market producers that are supplied to households - without any transformation - as social transfers in kind, which also form part of government final consumption (ESA 95, point 3. 79), are to be deflated by appropriate price indices corresponding to these (market) goods and services.

through the transfer of production capacity, which is relatively mobile, from units related to Singaporean exporting producers in other third country markets back to Singapore; and through a switch in some of the sales from numerous other third country markets to the Community to take advantage of the slightly higher prices on the Community market.

The Member States shall, together with the Commission, constantly monitor the cooperation procedure provided for in this Directive and shall pool their experience, especially in the field of transfer pricing within groups of enterprises, with a view to improving such cooperation and, where appropriate, drawing up a body of rules in the fields concerned.

To provide confidence in the fair pricing of facilities, and to demonstrate compliance with the obligations for non-discrimination, it is recommended that appropriate and detailed cost accounting information, including internal transfer pricing consistent with the guidelines in Commission Recommendation 98/322 fn, is made available to the national regulatory authority who may make it available to interested parties under a non-disclosure agreement, while taking account of considerations of commercial confidentiality.

In cases where the licences were transferred (sold), the benefit was calculated on the basis of the amount of credit granted in the licence (face value) regardless of the sales price of the licence, since the sale of a licence is a pure commercial decision which does not alter the amount of benefit (equivalent to the GOI's transfer of funds) received from the scheme.

For purposes of calculating the claim required to be credited by the ECB to the Bank of Greece in accordance with Article 30.3 of the Statute and Article 3.1 of Guideline ECB/ 2000/15, the aggregate euro equivalent value of the foreign-reserve assets transferred by the Bank of Greece shall be calculated on the basis of the exchange rates between the euro and the US dollar or Japanese yen established as a result of the daily concertation teleconference procedure on 29 December 2000 among those central banks that participate in such procedure and, in the case of gold, on the basis of the US dollar price of gold per fine troy ounce established in the London gold fixing at 10.30 a.m., London time, on 29 December 2000. The amount so calculated shall be confirmed by the ECB to the Bank of Greece as soon as possible on 29 December 2000.

This reduces the resale price by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller.

Pricing in cross-border transfer systems

IAS 14 (revised) requires that inter-segment transfers be measured on the basis that the enterprise actually used to price the transfers.

the purchase price paid by the transferee shall be shown as an amount owed by the transferor.

The cif price includes the fob price (the price actually invoiced at the port of loading), the cost of transport, insurance and certain charges linked to crude oil transfer operations.

the purchase price received by the transferor shall be shown as an amount owed to the transferee.

The original IAS 14 allowed a different method of pricing inter-segment transfers to be used in segment data than was actually used to price the transfers.

where the selling price of all the transferable securities offered does not exceed ECU 40 000, and/or

Accounting recognition of a transfer of resources is normally based on the price agreed between the parties.

Paragraph 75 requires that, for segment reporting purposes, inter-segment transfers should be measured on the basis that the enterprise actually used to price those transfers.

The basis of pricing inter-segment transfers and any change therein should be disclosed in the financial statements.

In respect of a BEN transfer, the originator's bank and intermediary banks can deduct from the amount of the transfer a price to cover their own costs and the beneficiary's bank can charge its own customers a price to cover its own costs.

The transferor shall enter under Off-balance sheet item 2 an amount equal to the price agreed in the event of repurchase.

Where goods are transferred between related parties before sale to an independent party, the resale price method is often used.

In measuring and reporting segment revenue from transactions with other segments, inter-segment transfers should be measured on the basis that the enterprise actually used to price those transfers.

Related party transaction - a transfer of resources or obligations between related parties, regardless of whether a price is charged.

In respect of a Share transfer, the originator's bank can charge its customers a price to cover its own costs, intermediary banks can deduct from the amount of the transfer a price to cover their own costs (or charge the originator's bank for those costs), and the beneficiary's bank can charge its own customers a price to cover its own costs.

Among the yardsticks that may assist in determining transfer prices are comparable returns in similar industries on turnover or capital employed.

Purchased goods are valued at purchase price, i.e. transport and installation charges, fees, taxes and other costs of ownership transfer are included.

Therefore, it can be concluded that the US exporting producers and their related importers absorbed the anti-dumping measures, at least partially, by setting artificially high actual import prices which constitute transfer prices.

whereas, in conformity with the Commission Notice on the application of the EC competition rules to cross-border credit transfers (4), greater competition in the market for cross-border credit transfers should lead to improved services and reduced prices;

Improper allocation of costs and interference with transfer pricing could be used as mechanisms for disguising excessive pricing, predatory pricing or a price squeeze.

Sales of tangible capital goods are valued at the price actually received (excluding VAT), and not at book value, after deducting any costs of ownership transfer incurred by the seller.

the price to be paid to the producer organisation for the raw materials, which may vary by variety and/or quality and/or delivery period and shall be paid only by bank or post office transfer;

Where transferable securities which are not held as financial fixed assets are shown in the balance sheet at purchase price, credit institutions shall disclose in the notes on their accounts the difference between the purchase price and the higher market value of the balance sheet date.

Without prejudice to cases covered by Article 22(1)(b), processors shall pay the price of the raw materials to the producer organisation or individual producer exclusively by bank or post office transfer order.