The subsidiary company shall conduct its affairs so as to ensure that it makes such profit from the sales of the products to its parent company as can reasonably be regarded as being normal based on the assumption that all dealings between them are conducted at arm's length. 종속회사는 모회사에 대한 제품 판매 이익이, 양 회사간의 모든 거래가 공정하게 행해졌다는 추정에 근거하여, 합리적이고 정상적이라고 간주된다는 점을 확고히 하도록 자신의 책무를 수행하여야 한다.
