What are the criteria used to calculate the transfer price?


For a collective residential housing unit:


TP = Reference price per square meter × Usable area × Zone coefficient × Sub-zone coefficient × Category coefficient × Depreciation coefficient.


For commercial or craft premises:


TP = Reference price per square meter × Usable area × Zone coefficient × Sub-zone coefficient × Category coefficient × Depreciation coefficient × Location coefficient.


For an individual residential housing unit:


TP = Previous formula + Market value of the associated land.