Indhold
Dette afsnit handler om prisfastsættelse ved brug af RPM (Resale Price Method).
Afsnittet indeholder:
- Beskrivelse af RPM
- Anvendelse af RPM
- Fordele og ulemper ved RPM.
Beskrivelse af RPM
RPM og eksempler på anvendelsen er beskrevet i TPG 2.27 til 2.44.
Når RPM anvendes, skal armslængdeprisen for en kontrolleret transaktion findes ved hjælp af bruttoavancen. Det kan være den bruttoavance en virksomhed tjener på at distribuere varer, der er købt af en koncernforbundet part og videresolgt til uafhængige parter, eller den bruttoavance en uafhængig virksomhed tjener på at distribuere en vare under sammenlignelige omstændigheder.
Den kontrollerede transaktion er sammenlignelig med den ikke kontrollerede transaktion, når en af to betingelser er opfyldt:
- Når forskellen mellem transaktionerne ikke har væsentlig indflydelse på avancen, eller
- Når det er muligt at justere for forskellene og derved gøre transaktionerne sammenlignelige.
Se TPG 2.29.
Bruttoavance er udtryk for det beløb, en uafhængig videreforhandler har tilbage til dækning af salgs- og kapacitetsomkostninger og til at opnå en markedsmæssig indtjening ved transaktionen. Bruttoavancen skal således vurderes i forhold til de omkostninger, der løbende afholdes ved den driftsmæssige aktivitet i relation til den kontrollerede transaktioner. Ved prisfastsættelsen af den kontrollerede transaktion anvendes bruttoavanceprocenten (og ikke bruttoavancebeløbet) fra den sammenlignelige transaktion.
RPM tager udgangspunkt i den markedspris, som en virksomhed opnår ved videresalg af en vare, der er købt fra en koncernforbundet part. Fra denne markedspris trækkes en bruttoavance, som skal dække virksomhedens salgs- og kapacitetsomkostninger samt fortjeneste. Det resterende beløb anses for at være en armslængdepris for købet af varen fra den forbundne part. Metoden er formentlig mest anvendelig for salgs- og distributionsaktiviteter. Se TPG 2.27.
De funktioner som udføres, de risici der tages, og de aktiver som medgår i en transaktion, har stor betydning for størrelsen af den bruttoavance, der opnås mellem uafhængige parter. Når RPM anvendes, er det derfor primært funktioner, aktiver og risici, der skal være sammenlignelige. Produkt karakteristika har derimod ikke den samme store betydning som fx ved anvendelse af CUP-metoden.
Er der væsentlige forskelle i de funktioner, aktiver og risici, der gælder for henholdsvis en koncernforbundet virksomhed og en uafhængig virksomhed, før eller i forbindelse med videresalg, kan der eventuelt gennem justeringer herfor opnås tilstrækkelig sammenlignelighed.
Eksempler på forskelle i funktioner mv. kan være:
- Emballering
- Videreforarbejdning af produktet
- Varemærkning
- Knowhow forbundet med salg af produktet
- Garantiforpligtelser.
Specielt for videresalgsaktiviteter, hvortil der bruges unikke immaterielle aktiver, fx knowhow, goodwill, varemærker osv., vil CUP eller Profit Split-metoden være mere egnet.
Eksempel - RPM
Eksemplet nedenfor viser et udenlandsk produktionsmoderselskab M og et dansk distributionsdatterselskab D samt prisfastsættelse af de varer, som moderselskabet leverer til datterselskabet, ved brug af RPM.
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)
D's primære funktion er at videresælge de produkter, som købes fra M, til uafhængige købere, og D har begrænsede funktioner mv. i forbindelse med dette videresalg og ejer ikke unikke og værdifulde aktiver.
D skal have en armslængde-aflønning for udførte funktioner, anvendte aktiver og påtagede risici i relation til videresalget.
Ved RSM findes denne armslængde-aflønning med udgangspunkt i videresalgsprisen til den uafhængige køber (markedspris). Prisen for den kontrollerede transaktion findes således ved, at prisen til den uafhængige køber fratrækkes en bruttoavanceprocent, svarende til den en uafhængig distributør med sammenlignelige funktioner, aktiver og risici (sammenlignelig videresalgsaktivitet) ville opnå. Videresalgsprisen til den uafhængige køber, fratrukket den markedsmæssige bruttoavanceprocent, udgør den interne afregningspris mellem M og D.
Den markedsmæssige bruttoavanceprocent kan i nogle tilfælde findes med reference til den bruttoavanceprocent D opnår ved sammenlignelige uafhængige transaktioner. Men det kræver, at D rent faktisk har interne sammenlignelige transaktioner med uafhængige produktionsselskaber.
Alternativt kan den markedsmæssige bruttoavanceprocent findes med reference til den bruttoavanceprocent, som uafhængige distributører opnår ved sammenlignelige transaktioner ('eksterne sammenlignelige transaktioner').
Hvis eksempelvis videresalgsprisen til den uafhængige køber er 200 kr., og uafhængige distributører, der er sammenlignelige med D, opnår en bruttoavanceprocent på 40 procent, så vil D's bruttoavance være 40 procent af 200 kr. = 80 kr. Armslængde-prisen for varetransaktionen mellem M og D kan herefter beregnes som videresalgsprisen (200 kr.) fratrukket bruttoavancen (80 kr.) = 120 kr.
Anvendelse af RPM
RPM-metoden anvendes typisk af salgs- eller distributionsvirksomheder, som køber og videresælger varer, og hvor virksomheden ikke ændrer varerne væsentligt eller bidrager med værdifulde immaterielle aktiver.
Eksempler på forarbejdning, som normalt ikke anses som væsentlig, er:
- Pakning
- Mærkning
- Mindre monteringsopgaver.
Metoden kan som udgangspunkt kun anvendes, når der er tale om varetransaktioner. De uafhængige (distributør-) aktiviteter skal have funktioner, aktiver og risici, som ikke er væsentligt forskellige fra den testede parts. Selve produktet behøver derimod ikke nødvendigvis at være det samme.
Ved vurderingen af, om RPM kan anvendes ved prisfastsættelsen af en kontrolleret transaktion, er det særligt vigtigt afdække væsentlige afvigelser i forholdet mellem omsætning og eksempelvis antallet af ansatte eller værdien af anvendte aktiver. Er der væsentlige forskelle, og kan der ikke justeres for disse, skal der ved prisfastsættelsen af den kontrollerede transaktion ses bort fra den pågældende uafhængige transaktion.
Sandsynligheden for, at funktioner, aktiver og risici er sammenlignelige, er størst, når der også er tale om lignende produkter. Det vil derfor være lettere at finde virksomheder med tilstrækkeligt sammenlignelige transaktioner, hvis der søges indenfor den samme branche, og blandt virksomheder som handler med lignende produkter.
Fordele og ulemper ved RPM
Fordele er:
- Der er tale en direkte metode (traditionel transaktionsbaseret metode), hvor der er en direkte sammenhæng mellem prisen på de sammenlignelige transaktioner og fastsættelsen af afregningspriserne.
- Metoden kræver mindre lighed mellem de produkter, der overdrages, end CUP-metoden.
Ulemper er:
- Det kan være svært at finde sammenlignelige data på bruttoavanceniveau.
- Metoden er ikke egnet til transaktioner, hvori der indgår værdifulde immaterielle aktiver.
- Metoden er begrænset til primært at kunne anvendes, hvor der er tale om en salgs- eller distributionsvirksomhed.
- Metoden er mindre velegnet for virksomheder, der i væsentligt omfang bidrager til den værdiskabende proces.
- Der kan være forskel i regnskabspraksis i forhold til sammenligningsgrundlaget.