CAIIB · BFM

Case Studies

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Bank Financial Management — CAIIB.

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Q

A bank's NIM drops from 3.2% to 2.8% after a rate hike cycle — what does this indicate about its balance sheet structure?

A

It indicates the bank has a liability-sensitive balance sheet, where repricing of liabilities (deposits) outpaces asset repricing, compressing the net interest margin in a rising rate environment.

Q

In a case study, a bank's modified duration of assets is 4.2 years and liabilities is 3.1 years — what is the duration gap?

A

Duration gap is 1.1 years, indicating positive gap.

Q

In a case where a bank holds large HTM government securities and interest rates rise sharply, what is the key accounting implication?

A

HTM securities are carried at amortised cost, so mark-to-market losses do not hit P&L or OCI; however, if the bank is forced to sell, the entire HTM portfolio may need to be reclassified, triggering valuation losses.

Q

A bank's liquidity coverage ratio (LCR) is 105% — what does this indicate about its short-term liquidity position?

A

Bank has marginally adequate high-quality liquid assets for 30-day stress.

Q

A corporate borrower's ICR falls from 3.5 to 0.9 over two years — how should the bank classify this account under RBI prudential norms?

A

An ICR below 1.0 signals inability to service debt from operating profits; the account should be reviewed for downgrade to NPA if interest remains unpaid for 90 days, and a Special Mention Account (SMA) classification may already apply.

Q

When a bank's investment portfolio duration exceeds its funding duration, which risk becomes predominant?

A

Interest rate risk, specifically reinvestment and price risk.

Q

When a bank's CASA ratio declines from 45% to 32%, what is the primary risk that treasury management must address?

A

A lower CASA ratio raises the cost of funds and increases liquidity risk, as the bank becomes more dependent on high-cost bulk deposits that are more volatile and prone to sudden withdrawal.

Q

A bank's CET1 ratio is 9.5% against the regulatory minimum of 7% including CCB — what buffer does the bank hold?

A

Bank holds a surplus buffer of 2.5% above minimum requirement.

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