Intercompany loans and financing arrangements typically include:

1. Loan Terms: Details such as interest rates, repayment schedules, and loan duration. These must reflect market conditions to ensure compliance with transfer pricing regulations.

2. Interest Rates: Set based on market benchmarks or reference rates (e.g., LIBOR), ensuring the rate is at arm's length.

3. Guarantees: Some loans involve parent companies or related entities acting as guarantors for lower borrowing costs.

4. Currency of Loan: Loans may be denominated in different currencies depending on the jurisdiction and financial strategy.

5. Purpose of Loan: Funds are often provided for working capital, capital expenditure, or expansion efforts.

These arrangements must adhere to Transfer Pricing & Safe Harbour Rules to ensure fair and compliant pricing across jurisdictions.