Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Early pay-in in the commodity derivatives segment is clarified and revised so that clearing corporations must provide a facility for market participants to deposit certified goods in accredited warehouses against relevant derivatives contracts. Where early pay-in has been made, clearing corporations may, based on risk perception, exempt all types of margins, but they must continue to collect mark-to-market margins on those positions. The revision takes effect from 21 September 2026 and requires exchanges and clearing corporations to update their systems and disseminate the change to members.
Early pay-in in the commodity derivatives segment is clarified and revised so that clearing corporations must provide a facility for market participants to deposit certified goods in accredited warehouses against relevant derivatives contracts. Where early pay-in has been made, clearing corporations may, based on risk perception, exempt all types of margins, but they must continue to collect mark-to-market margins on those positions. The revision takes effect from 21 September 2026 and requires exchanges and clearing corporations to update their systems and disseminate the change to members.
Note: It is a system-generated summary and is for quick reference only.