»Ê¹ÚÌåÓýapp

What is capital for a bank, and what does it do with it?

Free working capital

Legislative approach

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs â€� overview of the five steps

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs - STEP 1: Attributing the assets

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs - STEP 2: Risk weighting the assets: contents

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs - STEP 2: Risk weighting the assets â€� the Basel II regulatory regime: contents

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs - STEP 3: Determining the equity capital: contents

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs - STEP 4: Determining the loan capital: contents

»Ê¹ÚÌåÓýapp approach in determining an adjustment to funding costs - STEP 5: Determining the capital attribution tax adjustment: contents

Alternative approaches to calculating the capital attribution tax adjustment

Application to permanent establishments of UK companies

Double Taxation Relief problems: Mutual Agreement Procedure

»Ê¹ÚÌåÓýapp use of UK Generally Accepted Accounting Practice