Contents - AL-Tax

192 IndexNumerical standards, 51–52, 54–55, 85, 86,88, 89, 101, 113–114, 184OOECD Guidelines, 1, 9, 11, 13, 18, 21, 22, 23,27, 28, 29, 184Official exchange, 76Offtake, 147, 149, 152–153, 157, 158–159Open commodity positions, 44, 46Operating profit(s), 7–8, 13, 14–15, 29, 30, 31,34, 36, 39, 45, 46, 62, 88, 111, 164,166, 167, 168, 170, 177, 180, 183, 186Opportunity cost(s), 8, 10, 17, 54, 55Order volumes, 110Originators, 149, 154, 160OTC, see Over the counterOver the counter, 147Ownership rights, 11, 140PPatents, 127, 157Payment terms, 78, 81, 84Penalties, 1, 10, 17, 54, 184Performance risk, 46, 156Periodic Adjustment, 25, 34, 37Permanent establishments, 140, 178Physical attributes, 77, 86Physicals trading, 145Pipeline, 68, 74, 146–147, 154Platform assets, 180PMA, 92Polished stones, 67, 68–69, 75, 77, 78–80,81–85, 88Position limits, 150, 154Positions, 1, 12, 42–43, 44, 45, 146, 148, 152,154, 159, 160Pre-existing intangible assets, 32–33, 34–35,36, 39Pre-financing, 147, 149, 153Premium products, 82Price competition, 107, 108Price competitive, 106, 107–108Price discrimination, 20, 23, 24, 106Pricing practices, 1, 87, 93Primary market(s), 69–72, 75–76, 81Principal, 60, 80, 102–103, 109, 113, 132, 135,141–142, 158, 173Private equity funds, 1–2Private label, 25Privately held, 72, 81, 141Process development, 102, 113Process of elimination, 82, 112, 113Process engineering, 112–113Product development, 83Product differentiation, 16, 67, 72, 106Product life cycles, 106, 108Product market(s), 7, 12, 14, 15–16, 24, 56Product quality, 16Product roadmaps, 108Product specifications, 91, 97Profit level indicator, 7–8, 12, 13, 14–15, 17,19, 62, 83–84, 111, 141Profits-based methods, 8–9, 80Projected cost-sharing payments, 36, 40, 177Projected free cash flows, 178Projected intangibles-creatingexpenditures, 178Projected investments, 178Projected net revenues, 177–178Projected output, 149Projected sales, 36, 40, 176–177Proposed cost-sharing regulations, 32–41, 162,171, 175–179, 180, 185–186Proprietary business, 120–121Proprietary designs, 67, 71, 72–74, 78–79, 85Proprietary pricing models, 44Proprietary software, 139, 143Proprietary trading, 148, 154Prospects, 116, 151Provision of, 3, 26, 63, 70, 73, 125, 131,137–144Public company, 179Public exchanges, 44Publicly held, 57, 60, 62, 80, 81, 83, 130Publicly traded, 37, 56, 57, 60, 134Purchasing patterns, 115QQuality control, 119Quotation media, 44RR&D, 30–31, 62, 101, 104, 105, 108, 110–111,112–113, 176R&D services, 111, 112–113, 114Ramp-up, 119Rapaport Diamond Report, 76–79Rate of obsolescence, 107–108Raw materials, 91–92, 97, 103, 147, 149, 150Rebranded, 163Recharacterize, 38, 179Recourse, 149Redact, 24, 81, 111Regulation, 1–4, 7, 9, 11–13, 14, 18, 21, 22–23,24, 26, 28, 30, 32–48, 52, 58, 62, 63,64, 93–94, 110–111, 114, 120, 123,127, 141, 145, 155–157, 158, 161–162,167, 175–179, 180, 183–184, 185–186