CAIIB · BFM

Interest rate risk management

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

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Q

What is Interest Rate Risk in the context of bank balance sheet management?

A

Interest Rate Risk (IRR) is the risk that changes in market interest rates will adversely affect a bank's net interest income (NII) or the economic value of its equity (EVE).

Q

What is the primary objective of interest rate risk management in banks?

A

To protect net interest income and economic value from rate fluctuations.

Q

What are the two main perspectives used to measure interest rate risk?

A

The two perspectives are the Earnings Perspective (impact on NII over a short horizon) and the Economic Value Perspective (impact on the net present value of all cash flows, i.e., EVE).

Q

What is the repricing gap in interest rate risk management?

A

Difference between rate-sensitive assets and liabilities repricing in a period.

Q

What is the Earnings at Risk (EaR) concept in interest rate risk management?

A

Earnings at Risk (EaR) measures the potential decline in Net Interest Income (NII) due to adverse interest rate movements over a specified time horizon, typically one year.

Q

How is the cumulative gap used to assess interest rate risk exposure?

A

It sums gaps across multiple time buckets to show overall repricing imbalance.

Q

What does the term 'repricing risk' mean in interest rate risk management?

A

Repricing risk arises from timing mismatches between the maturity or repricing of assets, liabilities, and off-balance-sheet positions when interest rates change.

Q

What is the Macaulay Duration of a bond?

A

Weighted average time to receive all cash flows of a bond.

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