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Banking

Structural Maturity Mismatch

A type of maturity mismatch that arises between a bank's long-term liabilities (whether contractual or behavioral) and long-term assets. All...

Measurement and Recognition Inconsistency

A measurement or recognition inconsistency (mismatch) that arises from using different measurement models for asset or liability values or different...

Recognition Inconsistency

A measurement or recognition inconsistency (mismatch) that arises from using different measurement models for asset or liability values or different...

Maturity Mismatch

With respect to futures contract, it is the situation where the maturity of the futures and that of the underlying...

Funding Risk

The risk (a form of basis risk) that is caused by unanticipated losses or costs arising from a mismatch between...

Asset Mismatch

A situation that arises when the risk associated an asset is to be hedged but there is no futures contract on that...

Accounting Mismatch

A measurement or recognition inconsistency that arises from using different measurement models for asset or liability values or different recognition...