Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Ekonomický časopis (Journal of Economics)

Authors help

  1. 1 Strnad P.

Years help

  1. 1 2009

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

FAIR VALUE AND INTEREST RATE RISK OF DEMAND DEPOSITS

100%
Strnad P.
Ekonomický časopis (Journal of Economics)
|
2009
|
vol. 57
|
issue 7
682 – 699
EN
Demand deposits play an important role for commercial banks as they represent relatively reliable funding base as well as a source of income (they are remunerated below market rates, sometimes even at zero rates). At the same time, demand deposits are also responsible for significant part of volatility of profit and loss (P&L) – both economic and accounting. This paper demonstrates how the interest rate risk of demand deposits may be assessed and hedged under earnings perspective and economic value perspective and discusses whether these approaches are consistent with low volatility of accounting P&L.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.