Definicija: transactional profit method that examines the net profit margin relative to an appropriate base (e.g. costs, sales, assets) that a taxpayer realises from a controlled transaction
Vir definicije: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, July 2010
Definicija: measure of the difference between the interest income generated by banks or other financial institutions and the amount of interest paid out to their lenders (for example, deposits), relative to the amount of their (interest-earning) assets