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Definition: Value of transactions between affiliated enterprises

National accounts

As a rule, actual transfer values should be used. However, if they largely differ from market prices,
they should be replaced by an estimated market price equivalent, or at least be separately identified for analytical purposes
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Created:
2005-02-02
Updated:
2019-05-10

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