Interesting - page 49 3) Transfer Pricing Assistance PwC will assist GTAT in preparing a U.S. transfer pricing package for the period January 1, 2014 to December 31, 2014 (“FY2014”). Specifically, this will include, cost sharing documentation as well as documentation for the Sapphire, Polysilicon, and Directional Solidification System (“DSS”) product lines (collectively referred to as “FY 2014 Documentation”). Additionally, this will include a transfer pricing analysis for services provided to GTAT US by GTAT HK with relation to Project Moose. https://www.kccllc.net/gtat/document/1411916150128000000000001