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1. Refer to the following for Acme National Bank: 1-YEAR RATE-SENSITIVE ASSETS $

ID: 2805529 • Letter: 1

Question

1. Refer to the following for Acme National Bank:

1-YEAR RATE-SENSITIVE ASSETS

$ 80,000,000

1-YEAR RATE-SENSITIVE LIABILITIES

$100,000,000

TOTAL ASSETS

$160,000,000

TOTAL LIABILTITIES

$145,000,000

What is Acme's one-year repricing gap?

Select one:

a. $80 million

b. $20 million

c. $15 million

d. -$15 million

e. -$20 million

-

-

-

2. Consider the following balance sheet (in millions of $) for a bank:

What is the bank's duration gap (in years)?

Answer:

-

-

-

3. Consider a bank with the following balance sheet:

What is the bank's duration gap (in years)?

Answer:

1-YEAR RATE-SENSITIVE ASSETS

$ 80,000,000

1-YEAR RATE-SENSITIVE LIABILITIES

$100,000,000

TOTAL ASSETS

$160,000,000

TOTAL LIABILTITIES

$145,000,000

Explanation / Answer

Ans:

1. Repricing gap can be calculated by subtracting rate sensitive liabilities (RSL) from rate sensitive assets (RSA):

Repricing gap= RSA- RSL

RG= 80,000,000-100,000,000

RG= -$20,000,000

So, repricing gap is -$20 million.

2. Bank’s duration gap:

Duration of assets (DA)= 7.5 years

Duration of liabilities (DL)= 1.5 years

Duration gap is computed by using the following formula:

DGAP= DA- (Liabilities/Assets)* DL

DGAP= 7.5- (650/790)*1.5

DGAP= 6.27 Years

Duration gap for the given assets and liabilities are 6.27 years.

3. Duration gap analysis

First we need to compute the duration of assets and liabilities

Duration of assets (DA)= (5000/20000)*3+ (5000/20000)*2

DA= 1.25 years

Duration of Liabilities (DL)= (3000/10000)*1+(5000/10000)*2+(2000/10000)*5

DL= 2.30 years

Duration Gap (DGAP) = 1.25-(10000/20000)*2.30

DGAP= 1.25- 1.15= 0.10 years

So, duration gap is 0.10 years.

This shows that average duration of assets is greater than the average duration of liabilities. This indicates that on an average basis assets are more price sensitive than liabilities.