Interest gap and Internal Revenue Code: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
 
imported>Doug Williamson
(Create page. Sources: Linked pages.)
 
Line 1: Line 1:
A mismatch in the timing at which interest rate assets and liabilities are repriced.
''US tax - federal tax''.


A positive gap (assets repricing more quickly than liabilities) means an exposure to falling interest rates and vice versa.
(IRC).  


The Inland Revenue Code 1986, as amended.


Banks and other financial institutions commonly have a 'structural' interest gap, resulting from the nature of their business and the structure of their balance sheets.
The primary source of legislation for federal tax the United States.  




This structural interest gap is usually negative.
== See also ==
 
* [[Federal]]
The negative interest gap results from shorter-term liabilities funding longer term assets.
* [[Internal Revenue Service]]  (IRS)
 
* [[Tax]]
* [[United States]]


== See also ==
[[Category:Accounting,_tax_and_regulation]]
* [[Assets]]
[[Category:The_business_context]]
* [[Gap report]]
[[Category:Identify_and_assess_risks]]
* [[Liabilities]]
[[Category:Manage_risks]]
* [[Liquidity gap]]
[[Category:Risk_frameworks]]
* [[Maturity ladder]]
[[Category:Risk_reporting]]
* [[Exposure]]

Revision as of 01:33, 1 June 2023

US tax - federal tax.

(IRC).

The Inland Revenue Code 1986, as amended.

The primary source of legislation for federal tax the United States.


See also