The information on related party transactions to be reported on the TPR form is very detailed and includes, among others

1. Four profitability ratios of the entity for which the TPR form is submitted, i.e. return on sales at the operational and gross profit level, return on assets, return on capital. Other financial indicators are to be provided by banks or insurers

2. Detailed information on transactions with related parties, which they include:

  • indication of the type of transaction
  • the country of the counterparties
  • transaction values
  • the price or other price/profit index used in the transaction
  • an indication of the method used to calculate this price/return rate
  • what is the market benchmark for the transaction described
  • whether a transfer price adjustment was made to settle the transactions

3. Information on the type and value of transactions, even if they are domestic exempt transactions from documentation

4. Additional information – free field for additional comments, which is limited to 3 500 characters only.