At A (Stock in trade and raw materials) show your gross purchases or expenditure for trading stock and raw materials obtained from international related-party dealings.
At B (Stock in trade and raw materials) show your gross sales or revenue from trading stock and raw materials provided to international related parties.
These amounts will typically be included in trading account items, and will include partially finished goods.
At items C and D (all other tangible property), write the amount of your gross purchases or expenditure and your gross sales or revenue respectively, in respect of all tangible property other than:
- trading stock and raw materials - you must instead show these amounts at item 2a
- loan funds - you must instead show these amounts at items 2d, 2e and 2f as applicable.
Include at item C the gross acquisition cost of ordinary shares or preference shares acquired from any international related party.
Include at item D the gross issue or disposal proceeds from the issue or disposal of ordinary shares or preference shares to any international related party.