Performance measurement and valuation of investment portfolio of bank and transfer pricing
CHIKARA, RAJENDER SINGH
Performance measurement and valuation of investment portfolio of bank and transfer pricing - 2013 - 1291-1318
Banks in India like other parts of the world are keeping their stock of interest bearing securities under three categories viz. AFS, HFT and HTM. The earnings of portfolio declared in the annual results are dependent upon different accounting guidelines for each of these categories. Existing guidelines coupled with existing level of disclosures reveal less and hide more making it difficult to compare theinter bank performance. Proposed method fulfills the need by factoring in iniial and end appreciation/ depreciation making gross earnings more effort elastic.
BANKING
332.1
Performance measurement and valuation of investment portfolio of bank and transfer pricing - 2013 - 1291-1318
Banks in India like other parts of the world are keeping their stock of interest bearing securities under three categories viz. AFS, HFT and HTM. The earnings of portfolio declared in the annual results are dependent upon different accounting guidelines for each of these categories. Existing guidelines coupled with existing level of disclosures reveal less and hide more making it difficult to compare theinter bank performance. Proposed method fulfills the need by factoring in iniial and end appreciation/ depreciation making gross earnings more effort elastic.
BANKING
332.1