摘要：Because of greater uncertainty in the economic environment, managing financial institutions become latest a very difficult task. Interest rates have become much more volatile, resulting in substantial fluctuations in profits and in the value of assets and liabilities held by financial institutions. All these explains why the financial institutions managers become more concerned about managing the risk their institutions face as result of greater interest-rate fluctuations and defaults by borrowers. In this article we examine how the managers of financial institutions cope with interest-rate risk, the risk arising from fluctuations in interest rates. Specific we will look at the Income Gap Analysis as a tool for interest-rate risk reduction.
关键词：risk management; interest-rates risk; income gap.
