The OECD Arrangement defines export contract value as the price of goods exported to foreign countries. The buyer shall at all events pay this amount either directly to the exporter or to the financing institution. For example, if the exporter supplies the buyer with machinery of a value of USD one million, several other expenses occur – e.g. the construction of buildings or establishment of infrastructure – that will add value to the investment while the export contract value remains unaltered at USD 1 million.