Fund Transfer Pricing: An Empirical Evidence from Nepalese Commercial Banks

Funds Transfer Pricing (FTP) is considered the most potent and valuable component of any profitability measurement system for financial institutions. It a process that assigns funding costs to asset originators (loans) credits liability providers (deposits). The study's objective was measure awareness collect opinions regarding FTP practice in Nepal based on survey branch managers Nepalese Commercial Banks. study followed descriptive research design. All commercial banks were population, which 40 sampled using purposive sampling technique. interviewed through personal meetings telephone structured open-ended questions have information attitude practitioners system. Data has been analyzed one-to-one interviews. reveals only 25 found enough Thus, further focused managers. Negative responses possibility an independent negotiated among branches. In conclusion, advanced systems results higher productivity branches, so should reasonably know about