# Local File: Meridian Orchard Distribution Ltd
Financial year 2025. Prepared with tp.alp for Meridian Orchard Group.

> **DRAFT — NOT SIGNED OFF.** 4 of 4 sections are not confirmed. Not for filing.

## 1. The local entity
Meridian Orchard Distribution Ltd is a company resident in Cyprus. Distribution of juices and preserves in Cyprus and the region.
Group: Meridian Orchard Group. Entities in the group: Meridian Orchard Holdings Ltd (CY); Meridian Orchard Shared Services Ltd (CY); Meridian Orchard Treasury Ltd (CY); Meridian Orchard Distribution Ltd (CY); Meridian Orchard Trading GmbH (DE); Meridian Orchard Foods Hellas S.A. (GR); Meridian Orchard Brands S.à r.l. (LU).
Documentation duty: goods of €6,300,000 exceeds the €750,000 threshold.

_Sources: Income Tax (Amendment) (No. 4) Law 2022, 101(I)/2022, section 33(7)–(8); Income Tax (Amendment) (No. 4) Law 2022, 101(I)/2022, section 33(9)(α); OECD Transfer Pricing Guidelines 2022, Chapter V, Annex I and Annex II_
_Status: draft. Content hash ccd61351661e0093b99dd0713e57669dbd97583b26d78abe690e58d50efbfb69._
- Reviewed: not yet
- Verified: not yet
- Confirmed: not yet

## 2. Purchase of juices and preserves
Purchase of juices and preserves: Meridian Orchard Foods Hellas S.A. to Meridian Orchard Distribution Ltd, €6,300,000 in the year.
Method: Transactional net margin method, operating margin. Tested party: Meridian Orchard Distribution Ltd.
Interquartile range on 9 accepted comparables (inclusive quartiles): 2.49% to 3.19%, median 2.72%. Result of the tested party: 2.20%, below the range.
Written agreement: Supply agreement — Foods Hellas to Distribution; checked against the file (1 point(s) differ).
Risk allocation: Distributor bears inventory and market risk.

_Sources: OECD Transfer Pricing Guidelines 2022, paragraph 3.57 (and 3.60–3.62); OECD Transfer Pricing Guidelines 2022, paragraph 1.36_
_Status: draft. Content hash a9a158b883540920a6d49e3c0aab12f69a7e2c8d15369eb5d7e9a60b18c76bfa._
- Reviewed: not yet
- Verified: not yet
- Confirmed: not yet

## 2. Brand licence
Brand licence: Meridian Orchard Brands S.à r.l. to Meridian Orchard Distribution Ltd, €410,000 in the year.
Method: Comparable uncontrolled price, royalty rate. Tested party: Meridian Orchard Distribution Ltd.
No written agreement on file.
Risk allocation: Licensor bears brand development risk.

_Sources: OECD Transfer Pricing Guidelines 2022, paragraph 3.57 (and 3.60–3.62); OECD Transfer Pricing Guidelines 2022, paragraph 1.36_
_Status: draft. Content hash b146624080a3352076d491c36ee51211cca206d9ef2c95532ab6bbd1a8ec9e99._
- Reviewed: not yet
- Verified: not yet
- Confirmed: not yet

## 3. Financial information
Financial information used in the analysis: Trial balances FY, Cyprus entities (SHA-256 1b08246b7a70eb66…).
Net cost plus earned on intra-group services: 6.40%.

_Sources: OECD Transfer Pricing Guidelines 2022, Chapter V, Annex I and Annex II_
_Status: draft. Content hash 15354bb2e66cafa6548821f74c36c1830ddf24add78cc8bdab56e0a6da2c1235._
- Reviewed: not yet
- Verified: not yet
- Confirmed: not yet