This is the published version: Bicudo de Castro, Vincent 2014, Using fund transfer pricing for comparing financial performance among business units, Journal of performance management, vol. 25, no. 3, pp. 11‐21.
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Table 1
alance s Bank
Assets Financial assets Non-financial assets Total assets
250
250
500
0
0
0
Liabilities Interest bearing liabilities Total liabilities
500 500
Table 2 Balance Bank Assets Financial assets Non-financial assets Total assets
1,150
350 1,500
100
900 1,000
Liabilities Interest bearing liabilities Total liabilities
500 1,500
Table 3 Bank
Total income
72
8
80
(6)
(54)
(60)
66
(46)
20
Table 4 Case
Br i i i
Table 5
–
6% Bank
Total income
Table 6
72
8
80
(6)
(54)
(60)
18
2
20
–
8% Bank
Total income
72
8
80
(6)
(54)
(60)
2
18
20
Conclusion
Journal of Bank Cost and Management Accounting, Journal of Bank Cost and Management Accounting, ew England Economic Review, Management Accounting: Information for Creating and Managing Value, Journal of Bank Cost and Management Accounting, Bank Accounting & Finance,
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