The comparison should reflect what a customer actually has to pay for the selected offer. VAT, delivery charges, service fees, deposits, minimum order values, voucher codes or memberships may matter. If only one provider’s components are included, the final amounts are not calculated on an equal basis.
Units can also change the result. A six-pack is not automatically comparable with a four-pack. Kilogram or litre comparisons require the same unit, quality, specification and availability. A basket must not look cheaper because pack sizes differ silently.
Take care with personalised prices and vouchers. A price available only to registered members or a small target group is not automatically a general comparison price. The access condition belongs in the evidence file and, where material to the overall impression, in the advertisement.