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 liquidity premium by embedding it in both the asset charge and the liability credit, so it over-prices long assets and discourages otherwise profitable lending.
  3. Single-pool FTP is liquidity-neutral because the average rate reflects the blended cost of all funding sources, so any distortion is purely an interest-rate-risk artifact unrelated to liquidity incentives.
  4. Single-pool FTP correctly prices term liquidity but fails to charge credit spreads, so the distortion lies in credit risk rather than in the maturity or stability of funding.

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