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TRANSFER PRICE

Statistics Directorate    
French Equivalent: Prix de transfert

Definition:
A transfer price is a price, adopted for book- keeping purposes, which is used to value transactions between affiliated enterprises integrated under the same management at artificially high or low levels in order to effect an unspecified income payment or capital transfer between those enterprises.

Source Publication:
SNA 3.79, BPM 97.

Cross References:
Intra-company transfer price

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Thursday, February 20, 2003