Due allowance shall be made in each case, on its merits, for differences which affect price comparability, including differences in conditions and terms of sale, contractual penalties, taxation, level of trade, quantities, physical characteristics, and any other differences which are also demonstrated to affect price comparability.
Cuirfear difríochtaí a dhéanann difear d'inchomparáideacht praghsanna i ngach cás san áireamh de réir mar is iomchuí sa chás sin, lena n-áirítear difríochtaí maidir le coinníollacha agus téarmaí díolacháin, pionóis chonarthacha, cáin, leibhéal trádála, cainníochtaí, tréithe fisiciúla, agus aon difríochtaí eile a dtaispeántar mar dhifríochtaí a dhéanann difear d'inchomparáideacht praghsanna.