$1.$ Cash flow indicators $($e$.$g$.$ Cash flows related to the foreign entity's individual assets and liabilities are primarily in the local currency of that foreign unit and are not integral to the parent entity's cash flows$)$

$2.$ Sales price indicators $($e$.$g$.$ Sales prices for the foreign entity's products are influenced by local competition or government regulation, rather than changes in exchange rates$)$

$3.$Sales market indicators $($e$.$g$.$ There is an active local sales market for the foreign entity's products, although there also might be significant amounts of exports$)$

$4.$ Expense indicators $($e$.$g$.$ Labor, materials, and other costs for the foreign entity's products or services are primarily local costs, even though there also might be imports from other countries$)$

$5.$ Financing indicators $($e$.$g$.$ Financing is primarily denominated in foreign currency, and funds generated by the foreign entity's operations are sufficient to service existing and normally expected debt obligations$).$

$6.$ Intra$-$entity transactions and arrangements indicators $($e$.$g$.$ Low volume of intra$-$entity transactions, no extensive interrelationship between the operations of the foreign entity and the parent entity$)$