hard · Frm Part 2 Liquidity & Treasury Risk

A Treasury department is managing Interest Rate Risk in the Banking Book (IRRBB). They observe that in a rising rate environment, the Net Interest Income (NII) is projected to increase, while the Economic Value of Equity (EVE) is projected to decline significantly.

What structural feature of the balance sheet most likely explains this discrepancy?

  1. The bank has a positive repricing gap (rate-sensitive assets > rate-sensitive liabilities) but a long duration gap (D_A > (L)/(A) D_L).
  2. The bank has effectively used receive-fixed swaps to immunize EVE, which naturally causes NII to increase as the floating leg pays more.
  3. The bank is liability-sensitive in the short term, causing NII to rise as liabilities reprice slower than assets.
  4. The bank’s non-maturity deposits (NMDs) have a zero duration, making EVE insensitive to rate shocks while NII captures the spread.

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