Performance measurement and valuation of investment portfolio of bank and transfer pricing (Record no. 11764)
[ view plain ]
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 |
No items available.