French term (edited): coefficient de majoration

Maybe?

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Note added at 52 mins (2012-07-02 22:30:55 GMT)
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markup  noun
1. Commerce .
a. the amount added by a seller to the cost of a commodity to cover expenses and profit in fixing the selling price.
b. the difference between the cost price and the selling price, computed as a percentage of either the selling price or the cost price.
c. an increase in price, as of a commodity.
d. the amount by which a price is increased.


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Note added at 53 mins (2012-07-02 22:31:46 GMT)
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Oops, I forgot to add the URL: http://dictionary.reference.com/browse/markup

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Note added at 59 mins (2012-07-02 22:38:34 GMT)
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And here's a reference:

M. Kruyne a répété que les considérations de responsabilité et de rentabilité avaient été les principaux motifs de la décision de constituer l'entreprise en société. Il a déclaré que, si la constitution en société avait eu pour objet d'économiser des taxes, le coefficient de majoration aurait pu être fixé à 20 ou 30 p. 100, plutôt qu'à un niveau plus modeste de 10 p. 100.
http://defiant.tcce.gc.ca/appeals/decision/archive_ap95304_f...

Mr. Kruyne reiterated that the liability and profitability considerations were the primary considerations in deciding to incorporate. He stated that, had the object been to save tax, a 20 or 30 percent markup could have been established, instead of the more modest 10 percent.
http://defiant.tcce.gc.ca/appeals/decision/archive_ap95304_e...

Thank you, Canada!

Now, pooja, does it fit the general context of your document?