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Audit Trail

Everything that happened to this engagement, newest first: decisions, figures entered, files received, sign-offs, and the sign-offs a later change reopened. Nothing here can be edited.

Everything that happened, newest first; nothing editable.

  1. 4 Nov 2026 14:12Sign-offDimitri Wells — Reviewed Financing: Intra-group loan to Germany. Looked at: Loan agreement clauses 2.1, 3.1, 4.1; yield analysis (Credit standing and yield analysis, Trading GmbH) para 2.
  2. 3 Nov 2026 14:08Sign-offMarina Costa — Verified Agreement: Shared services to Greece. Looked at: Clauses 3.1, 3.4, 5.2.
  3. 2 Nov 2026 14:04Sign-offJane Doe — Confirmed Obligations: Meridian Orchard Treasury Ltd. Looked at: Both threshold bases and the measure by principal.
  4. 1 Nov 2026 14:07Sign-offNiki Papas — Reviewed Agreement: Shared services to Greece. Looked at: The written terms all agree with the policy; the 6.40% earned against the 8.00% contracted is a result for the year-end true-up, not a clause.
  5. 1 Nov 2026 14:06Sign-offNiki Papas — Reviewed Agreement: Shared services to Germany. Looked at: Agreement clauses 3.1, 3.4 and 5.2 against the policy; payment terms differ (60 against 30 days).
  6. 31 Oct 2026 14:03Sign-offMarina Costa — Verified Obligations: Meridian Orchard Treasury Ltd. Looked at: Threshold basis: €18,000,000 against the published €5,000,000 for financing.
  7. 31 Oct 2026 14:01Sign-offMarina Costa — Verified Obligations: Meridian Orchard Shared Services Ltd. Looked at: The category totals and the rule citations, on the published thresholds and on the statute.
  8. 30 Oct 2026 14:05Sign-offNiki Papas — Reviewed Obligations: Meridian Orchard Distribution Ltd. Looked at: Goods and royalty totals; the royalty is below the threshold.
  9. 29 Oct 2026 14:02Sign-offDimitri Wells — Reviewed Obligations: Meridian Orchard Treasury Ltd. Looked at: The loan's maximum principal, €18,000,000, from the loan agreement (FAQ Q9–10).
  10. 29 Oct 2026 14:00Sign-offDimitri Wells — Reviewed Obligations: Meridian Orchard Shared Services Ltd. Looked at: Services total against the trial balance (Trial balances FY2025, Cyprus entities); the published €1,000,000 threshold (Tax Department FAQ Q52) and the statute s.33(9)(α).
  11. 28 Oct 2026 12:00FigureNiki Papas — Financing: Intra-group loan to Germany: Entered the loan terms and yields — “From the loan agreement and the yield analysis, each with its source.”
  12. 26 Oct 2026 12:00DecisionNiki Papas — Benchmarking: Shared services (Germany, Greece): Decided the comparables against the screening suggestions — “Search strategy applied; overrides explained per company.”
  13. 26 Oct 2026 12:00DecisionNiki Papas — Benchmarking: Purchase of juices and preserves: Decided the comparables against the screening suggestions — “Search strategy applied; overrides explained per company.”
  14. 18 Oct 2026 12:00FileClient — Received “Credit standing and yield analysis, Trading GmbH” (SHA-256 b8a234cf20a7…)
  15. 8 Oct 2026 12:00FileClient — Received “Trial balances FY2025, Cyprus entities” (SHA-256 13c81d3f3218…)
  16. 5 Oct 2026 12:00FileClient — Received “Organisation chart and management interview notes” (SHA-256 d618b6a9bc39…)
  17. 1 Oct 2026 12:00FileClient — Received “Loan agreement — Trading GmbH” (SHA-256 5dd266d7bc93…)
  18. 1 Oct 2026 12:00FileClient — Received “Supply agreement — Foods Hellas to Distribution” (SHA-256 fb2ac2c5d5ce…)
  19. 30 Sep 2026 12:00FileClient — Received “Shared services agreement — Trading GmbH” (SHA-256 6453ef805e02…)
  20. 30 Sep 2026 12:00FileClient — Received “Shared services agreement — Foods Hellas” (SHA-256 14905b835dc0…)
  21. 28 Sep 2026 12:00FileClient — Received “Group transfer pricing policy” (SHA-256 6b4e1e85c558…)