TPG2022 Chapter VIII paragraph 8.52

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The following information would be relevant and useful concerning the initial terms of the CCA:
a) a list of participants
b) a list of any other associated enterprises that will be involved with the CCA activity or that are expected to exploit or use the results of the subject activity
c) the scope of the activities and specific projects covered by the CCA, and how the CCA activities are managed and controlled
d) the duration of the arrangement
e) the manner in which participants’ proportionate shares of expected benefits are measured, and any projections used in this determination
f) the manner in which any future benefits (such as intangibles) are expected to be exploited
g) the form and value of each participant’s initial contributions, and a detailed description of how the value of initial and ongoing contributions is determined (including any budgeted vs actual adjustments) and how accounting principles are applied consistently to all participants in determining expenditures and the value of contributions
h) the anticipated allocation of responsibilities and tasks, and the mechanisms for managing and controlling those responsibilities and tasks, in particular, those relating to the development, enhancement, maintenance, protection or exploitation of intangibles or tangible assets used in the CCA activity
i) the procedures for and consequences of a participant entering or withdrawing from the CCA and the termination of the CCA
j) any provisions for balancing payments or for adjusting the terms of the arrangement to reflect changes in economic circumstances.

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