Transfer pricing for financial institutions /

A cutting-edge study of transfer pricing in the increasingly competitive financial services sector. It examines the many issues involved and suggests different techniques for establishing efficient transfer pricing systems. This book is essential reading for all organisations that raise and loan fun...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Smullen, John
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, England : Woodhead Pub., 2001.
Temas:
Transfer pricing.
Financial institutions.
Prix de cession interne.
Institutions financi�eres.
financial institutions (institutions)
BUSINESS & ECONOMICS > Sales & Selling > Management.
Financial institutions
Transfer pricing
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Contents
  • Preface
  • PART 1: AN INTRODUCTION TO TRANSFER PRICING IN FINANCIAL INSTITUTIONS
  • 1. What is transfer pricing?
  • Introduction
  • The definition of transfer pricing
  • Motives for transfer pricing
  • The focus of the book
  • 2. The general theory of transfer pricing
  • Introduction
  • The economist's perception of optimal transfer prices
  • Comments on the simple optimal pricing model
  • Transfer pricing: the accountant's perspective
  • Conclusions
  • 3. Transfer pricing in commercial organisations
  • Introduction
  • Single country transfer pricing systems
  • Multinational transfer pricing practices
  • Comments on transfer pricing experience
  • 4. The uses of transfer pricing in financial organisations
  • Introduction
  • The nature of transfer prices
  • Uses of transfer pricing
  • Different types of transfer price
  • Conclusions
  • PART 2: SETTING TRANSFER PRICES IN FINANCIAL INSTITUTIONS
  • 5. Integrating transfer prices with organisational structure
  • Introduction
  • Financial information: the strategic perspective
  • The interrelationships of units
  • Conclusions
  • 6. Attitudes to risk
  • Introduction
  • The traditional view of risk
  • Market-based attitudes to risk
  • Conclusions
  • PART 3: SPECIFIC TRANSFER PRICES
  • 7. Transfer prices based on operating expenses
  • Introduction
  • The principles of activity-based costing
  • The distinction between transfer pricing and cost allocation
  • Problems in using activity-based costing information as part of a transfer pricing system
  • The uses of cost-based information for transfer pricing
  • Conclusions on the use of costing information
  • Comparing financial and non-financial organisations
  • 8. Transfer pricing the cost of funds: a general perspective
  • Introduction
  • Borrowing and lending, investing and funding
  • Transfer pricing and time
  • Comments on transfer pricing
  • Conclusions
  • 9. The transfer price of funds: some perspectives on wholesale and retail funding
  • Introduction
  • To what extent are wholesale and retail funding equivalent?
  • Price making
  • Effective duration of funds
  • Differences between wholesale and retail customers
  • Discontinuities in wholesale funding
  • Conclusions
  • 10. The transfer pricing of capital
  • Introduction
  • Capital as funding
  • Regulatory capital
  • Capital at risk
  • Conclusions
  • 11. Risk adjusted performance measures: the transfer price of investment portfolios
  • Introduction
  • General issues in relation to RAPMs
  • The measures
  • Problems with the measures
  • Conclusions
  • 12. Risk adjusted performance measures: return on risk adjusted capital and associated measures
  • Introduction
  • RORAC
  • Evaluation of RORAC style measures
  • Is the RORAC approach totally misplaced?
  • Conclusions
  • 13. Risk adjusted performance measures: a critical overview
  • Introduction
  • RAPMs and investors' desires
  • RAPMs as statistics
  • RAPMs and incrementality
  • Conclusions
  • 14. The transfer pricing of derivatives
  • Introduction
  • The pricing of financial.

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