Performance measurement and valuation of investment portfolio of bank and transfer pricing

By:

CHIKARA, RAJENDER SINGH

Material type:

Mixed materialsPublication details: 2013Description: 1291-1318Subject(s):

BANKING

NLM classification:

332.1

In: FINANCE INDIAMSummary: 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.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		26/4	Available		P14812

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.

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