Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.

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....Delayed trade receivables from associated enterprises are treated as a separate international transaction where realisation exceeds the normal credit period and provides an uncompensated financing benefit. Acceptance of the underlying IT/SDS service margin at arm's length, or inclusion of finance costs in operating costs, does not itself establish arm's-length compensation for extended credit. A debt-free service provider with no interest-bearing borrowings may not require a notional interest adjustment, subject to factual verification. For foreign-currency IT/SDS receivables, the article notes benchmarking at LIBOR plus 200 basis points after allowing a 60-day credit period.....