Transfer Pricing for Financial Institutions

by John Smullen

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Book cover for Transfer Pricing for Financial Institutions

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Establishing and maintaining effective transfer pricing policies is a key challenge in today's increasingly competitive international financial services sector. There are numerous issues involved, from the requirements of shareholders and risk management to the allocation of capital. There are also many different techniques for establishing efficient transfer pricing systems within an organisation. This illuminating handbook provides a thorough introduction to transfer pricing and its uses within financial organisations, as well as a clear analysis of all the issues involved. Transfer pricing is so complex and variable that there can be no definitive blueprint for success: however, in this book John Smullen has provided a vital contribution to the debate and a much-needed clarification of this important topic. Some of the areas covered:

What transfer pricing is and why it is used
Why transfer prices are so appropriate for financial institutions
Why each organisation needs to approach the introduction of transfer prices differently
How transfer pricing works in commercial organisations
The different types of transfer price
Specific analysis of the transfer pricing of funds, capital and derivatives
How to evaluate risk adjusted performance measures
The complexities of estimating marginal costs and revenues
A framework for understanding the motivation of shareholders, managers and regulators
How transfer pricing works as part of management information strategy

This lucid and authoritative handbook will help you to:

Understand the different techniques used in transfer pricing
Establish transfer prices in line with your organisation's strategy and objectives
Make sound decisions, minimise risk and achieve better outcomes

This is a book for people involved in raising and loaning funds in today's global markets who wants to understand the issues involved in transfer pricing and the techniques required. It will be used by banking, investment, insurance and other financial organisations worldwide.
  • ISBN13 9781855733725
  • Publish Date 3 July 2001 (first published 1 January 2001)
  • Publish Status Active
  • Publish Country GB
  • Publisher Elsevier Science & Technology
  • Imprint Woodhead Publishing Ltd
  • Format Paperback
  • Pages 160
  • Language English