Article 11 - Definitions of Arm s Length Range

A. The Arm’s Length Range is a range of acceptable Arm’s Length financial indicator figures (such as (without limitation) prices, margins, or profit shares) produced by the application of the most appropriate Transfer Pricing method selected in accordance with Chapter 4 of the Bylaws to a number of Uncontrolled Transactions, each of which is relatively equally comparable to the Controlled Transaction based on a comparability analysis conducted in accordance with these Bylaws.

B. The Authority shall set forth rules, conditions and limitations related to the selection of a point within the Arm’s Length Range in the Guidelines.