OFII Guarantee Fees Survey Results FindingsOFII担保费调查结果amp发现.pptVIP

OFII Guarantee Fees SurveyResults Findings The survey was conducted across our entire membership and we received thirty three responses. Any references to company names or practices that may have been included in the responses have been removed to ensure confidentiality. E-mail sweber@ofii.org if you have any questions or comments. Question #1: Please indicate by Yes or No if you pay the following types of guarantee fees to foreign affiliates: a) Debt???? b) Performance???? c) Other Two-thirds of respondents paid one or multiple forms of guarantee fees to foreign affiliates. 64 percent, 21 of 33, said they paid one or multiple guarantee fees. Nearly all of those paying fees, paid only with respect to debt 90 percent, 19 of 21, paid only Debt. 2 paid Performance fees in addition to Debt fees 2 also were provided guarantees on real estate Leases but only 1 paid a fee for this guarantee Large majority held debt and paid fees on that debt. 70 percent of those with debt, 21 of 30, paid guarantee fees on that debt. Question #2: For those that responded yes in Question 1, please indicate A) how the amount of the fee is determined and B) whether it is part of your transfer pricing analysis and documentation? Responses to Question 2A varied significantly and did not lend themselves to interpretation. To receive a sample of written responses, redacted to ensure confidentiality, please e-mail sweber@ofii.org. Less than a third of respondents reported using third party consultation and analysis in fee determination. 23 percent, 5 of 22, reported third party input in fee determination Less than a third reported that their Global Parent set the amount of fees. 23 percent, 5 of 22, said the Global Parent Almost one-third reported including fees in their transfer pricing analysis and documentation. 32 percent, 7 of 22, included fees Question #3: If you answered yes to question 1, what rate did you charge for your guarantee fee? The average rate (