Performance measurement and valuation of investment portfolio of bank and transfer pricing (Record no. 11764)

MARC details
000 -LEADER
fixed length control field 01012npc a2200157Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140613s2013 xx 000 0 und d
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER
Classification number 332.1
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name CHIKARA, RAJENDER SINGH
245 ## - TITLE STATEMENT
Title Performance measurement and valuation of investment portfolio of bank and transfer pricing
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 1291-1318
520 ## - SUMMARY, ETC.
Summary, etc. 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.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term BANKING
773 ## - HOST ITEM ENTRY
Other item identifier P14812
Note M
Host Itemnumber 30791
Host Biblionumber 11192
Title FINANCE INDIA
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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