English to French Other Finance (general)

The calculation of transfer prices in intercompany transactions is based on resale price method (also named resale minus method) as the difference between the selling price for the end buyer (used by the related distributor – foreign subsidiary (FS) and its attained gross margin) in the local market. The basis for the determination in the planning process is the attained net average selling price in the current period for each product, increased by the planned growth in selling price within the planned period on sales to independent customers attained by a distributor in a specific market in accordance with the sales plan.