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Table 1 alance s. Bank. Assets. Financial assets. Non-financial assets. Total assets. 250. 250. 500. Liabilities. Interest bearing liabilities. Total liabilities. 0. 0. 0.
      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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