The 91福利社 provides goods and services within the 91福利社 Group in the interests of efficiency and to maximise economies of scale. The 91福利社’s approach to internal charging, or ‘transfer pricing’, is based on the overarching principle that the 91福利社’s commercial subsidiaries should receive no unfair advantage as a result of their relationship with the 91福利社 Public Services. The 91福利社 also sells some goods and services to third parties outside of the 91福利社 group where this is permitted a trading activity.
The 91福利社’s Group Trading Manual sets out the 91福利社’s general principles for transfer pricing with all of its commercial subsidiaries and third parties, alongside further details of the pricing methodologies the 91福利社 has put in place for different goods and services. This document can be accessed at the link below.