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

> **DRAFT — NOT SIGNED OFF.** 3 of 3 sections are not confirmed. Not for filing.

## 1. The local entity
Meridian Orchard Treasury Ltd is a company resident in Cyprus. Group financing and cash management.
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: financing of €882,000 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 cbdf14d596663a34804e33c5e2b45a3faeaaf02489da3c59ac2a151144c79661._
- Reviewed: not yet
- Verified: not yet
- Confirmed: not yet

## 2. Intra-group loan to Germany
Intra-group loan to Germany: Meridian Orchard Treasury Ltd to Meridian Orchard Trading GmbH, €882,000 in the year.
Method: Comparable uncontrolled price, interest rate. Tested party: Meridian Orchard Treasury Ltd.
Yield analysis, interquartile: 4.30% to 5.10%, median 4.65%. Rate charged: 4.90%, within the range.
Written agreement: Loan agreement — Trading GmbH; checked against the file (1 point(s) differ).
Risk allocation: Borrower bears credit risk; lender bears funding risk.

_Sources: OECD Transfer Pricing Guidelines 2022, paragraph 3.57 (and 3.60–3.62); OECD Transfer Pricing Guidelines 2022, paragraph 1.36; Tax Department Circulars 6/2023 and 5/2026, not read (to be confirmed by the practice)_
_Status: draft. Content hash 26b1e4d5658db2a28990857e462095f3994fb257ddc87a853334ef641d2cf9ac._
- 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