摘要：In this paper we advance a new method for monitoring changes in assets and liabilities portfolios' risk exposure. Entries are graded with a liquidity/risk scale. The basic hypothesis is that these grades can be used as indicators in a continuous liquidity/risk assessment based on recurring transactions and leading to a timely discovery of nascent trends. This method is a real-time data analysis serving as a preemptive assessment of financial performance for internal and external readers. We believe that this could constitute an alternative to financial ratios which the 2008-2012 global recession has shown to be inadequate to close the gap between perceived risk and real risk. This paper is not an end in itself but an approach to diagnose the transactional impact into liquidity grades and risk grades of assets-liabilities. Hitherto we profess that it congregate the role of an evaluator with that of a predictor
