FUND TRANSFER PRICING SYSTEM IN PARTICIPATION BANKS, REFLECTION TO FINANCIAL PERFORMANCE AND ACCOUNTING (AN APPLICATION IN PARTICIPATION BANK)

In the banking sector, where deposits have critical importance, with collected funds being primary factor in competition between banks, within its internal evaluation, it is seen that branches of same bank a determining factor. The interest / dividends rate has been provided by banks to make fund collecting attractive, first place making selection. situation applies for funding credit transactions banks. this competitive environment, expected will be able manage their traffic terms both and loans competitive, fair, encouraging but cautious way, taking into account foreign market balances. study, transfer pricing system field participation banking, explained way includes accounting records theoretical sample applications.