存贷款转移价格（Transfer price of deposit and loan）.doc

存贷款转移价格(Transfer price of deposit and loan)
The first part uses the advantages of the capital transfer pricing system
The funds transfer pricing system, can accurate accounting of banking sector, profit center, product and customer profit, reasonably the bank' profit difference e divided between each business unit, to the business mercial banks business unit performance evaluation effectively.
In addition, the funds transfer pricing system can mercial banks more effective management of assets and liabilities, interest rate risk prevention; to better manage the interest rate risk, interest rate risk factors independent from other interests.
Funds transfer pricing system that coordinate the various business units and the bank's earnings report earnings report, provide decision-making information for senior management personnel, so that they effectively distinguish the problems those business unit management, optimal allocation of resources.
Transfer pricing system through the capital, of high efficiency and low risk reducing branch funds transfer pricing, encouraging them to expand good loans, space allocation can optimize the credit funds mercial banks, improve the allocation of credit funds mercial bank system's overall quality, safety and efficiency of credit funds; promoting a virtuous cycle and turnover in business within the bank, the development of more effectively support the regional economy.
The second part is the concept and characteristics of the fund transfer pricing system
For the asset (lending) sector: calculate the cost of capital and measure the return on assets.
For debt (deposit) departments: calculate interest e, measure debt e.
The characteristic is to establish the internal capital market in the bank, the fund surplus business unit in the bank internal capital market serves as the fund provider to the capital user to put the fund. Usually, the fund provider is the deposit department, and the capital user is the loan department.
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