Extract to table

This functional analysis is a foundational component of both the bilateral advance pricing agreement ("APA") application that HSI and HSAG intend to file with the Internal Revenue Service ("IRS") and the Bundeszentralamt für Steuern ("BZSt") and the contemporaneous transfer pricing documentation that HSI is required to maintain under applicable US tax law

HSI's account managers and sales engineers may propose pricing within established bands, but deviations from approved pricing guidelines, volume discount structures, and long-term contract terms must be approved by HSAG's global sales leadership

from 7nm to 5nm to 3nm), older-node products may experience declining demand and price erosion, potentially resulting in excess inventory that must be written down or disposed of at a loss