hard · FRM Part 2 Liquidity & Treasury Risk

A liability-driven treasury desk funds a $10 billion portfolio with a blend of stable retail deposits and wholesale funding. The funds-transfer-pricing (FTP) framework currently charges every asset a single pool-average funding rate and credits every liability that same rate. The CRO argues this 'single-pool' FTP systematically mis-incentivizes the business lines from a liquidity-risk standpoint.

Which statement most precisely identifies the structural distortion and its consequence?

  1. Single-pool FTP omits a separate term-liquidity premium and contingent-liquidity charge, so it under-prices long-dated illiquid assets and over-rewards short-term volatile funding, encouraging maturity transformation that the average rate hides.
  2. Single-pool FTP double-counts the term-liquidity premium by embedding an implicit liquidity charge in both the asset rate and the liability credit, so it over-prices long-dated assets and discourages otherwise profitable term lending overall.
  3. Single-pool FTP is liquidity-neutral because the blended average rate already reflects the weighted funding cost of every source used, so the resulting distortion is purely an interest-rate-risk artifact, unrelated to liquidity incentives.
  4. Single-pool FTP correctly prices term liquidity risk across all asset tenors but fails entirely to charge counterparty credit spreads, so the real underlying distortion lies in mispriced credit risk rather than in the maturity or stability of funding.

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