OECD Guidelines
Transfer pricing guidance and principles provided by the Organization for Economic Co-operation and Development.
Official Exchange Rate
A rate set by a government or central bank for official transactions, often used in international trade and foreign exchange activities.
Offshore Funds
Money held in an account outside one's home country, often in tax-advantaged jurisdictions.
Overnight Rate
The interest rate on short-term loans between banks, reflecting the cost of borrowing and lending overnight.
Off-Balance Sheet Financing
A financing technique in which certain assets or liabilities are not reported on the balance sheet.
Operating Cash Flow
The cash generated or used by a company's core operating activities.
Operating Expense
The day-to-day expenses incurred in running an organisation, such as salaries, rent, and utilities.
Operating Profit
The profit generated by a company's core business operations before interest and taxes.
Overhead Application Rate
A rate used to allocate overhead costs to specific cost objects, such as products or projects.
