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Given the following data below, when and by how much is the bank exposed to inte

ID: 2767017 • Letter: G

Question

Given the following data below, when and by how much is the bank exposed to interest rate risk? For each maturity or repricing interval, what changes in interest rates will be beneficial and which will be damanging, given the current portfolio position:

Chapter 7, Problem 8: Interest Rate Risk Analysis, page 249.

Output Area:

Coming

Next

Next

More than

Week

30 Days

31-90 Days

90 Days

Loans

$200.00

$300.00

$460.00

$525.00

Securities

$21.00

$26.00

$40.00

$70.00

Interest Sensitive Assets

$221.00

$326.00

$500.00

$595.00

Transaction deposits

$320.00

$0.00

$0.00

$0.00

Time Accounts

$100.00

$290.00

$196.00

$100.00

Money Market borrowings

$136.00

$140.00

$100.00

$65.00

Interest Sensitive Liabilities

$556.00

$430.00

$296.00

$165.00

GAP

($335.00)

($104.00)

$204.00

$430.00

Cumulative Gap

($335.00)

($439.00)

($235.00)

$195.00

Output Area:

Coming

Next

Next

More than

Week

30 Days

31-90 Days

90 Days

Loans

$200.00

$300.00

$460.00

$525.00

Securities

$21.00

$26.00

$40.00

$70.00

Interest Sensitive Assets

$221.00

$326.00

$500.00

$595.00

Transaction deposits

$320.00

$0.00

$0.00

$0.00

Time Accounts

$100.00

$290.00

$196.00

$100.00

Money Market borrowings

$136.00

$140.00

$100.00

$65.00

Interest Sensitive Liabilities

$556.00

$430.00

$296.00

$165.00

GAP

($335.00)

($104.00)

$204.00

$430.00

Cumulative Gap

($335.00)

($439.00)

($235.00)

$195.00

Explanation / Answer

The bank is exposed to the risk to the extent of difference in the asset and the liability.The gaps are

coming days =556 - 221 = - 335

30days = 430 - 326 = -104

31- 90 days = 296 - 500 = +204

Above 90days = 165 - 595 = +430

Total interest exposure = -335-104+204+430 =195

However, this exposure arises over a period of time, so this has to b pulled back at the risk free rate of return which gives the present value of the exposure

So, present value = value at T th time /( 1+ Rf)^t/365

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