Transfer Pricing for Financial Institutions

ISBN: 9781855733725 出版年：2001 页码：165 Smullen, John Woodhead Publishing_RM

Part 1 An introduction to transfer pricing in financial institutions: What is transfer pricing? The general theory of transfer pricing Transfer pricing in commercial organisations The uses of transfer pricing in financial organisations. Part 2 Setting transfer pricing in financial organisations: Integrating transfer prices with organisational structure Attitudes to risk. Part 3 Specific transfer prices: Transfer prices based on operating expenses Transfer pricing the costs of funds: a general perspective The transfer price of funds: some perspectives on wholesale and retail funding The transfer pricing of capital Risk adjusted performance measures: the transfer price of investment portfolios Risk adjusted performance measures: return on risk adjusted capital and associated measures Risk adjusted performance measures: a critical overview The transfer pricing of derivatives. Part 4 The strategic perspective: Optimal bank modelling for transfer pricing Transfer pricing and management information strategy Issues and conclusions.