Transfer pricing local file outline with functional analysis

Create a transfer pricing local file outline for {entity_name} for {tax_year}.

Inputs:
- Group structure and entities: {group_structure}
- Intercompany transactions: {ic_transactions}
- Functional analysis inputs (functions/assets/risks): {far_analysis_inputs}
- Pricing policy (markup, TNMM, etc.): {pricing_policy}
- Financial results by entity/segment: {entity_financials}

Output:
1) Local file outline with section-by-section bullets.
2) Functional analysis table (Functions, Assets, Risks) by entity.
3) Transaction summary tables with data fields needed.
4) Economic analysis plan (method selection rationale, comparable search criteria placeholders).
5) Document list to request.

Do not fabricate comparables; focus on structure and requirements.