银行的利率风险管理_外文资料翻译.docx

译文（字数 4233）：

银行的利率风险管理

引言：金融中介往往通过在成熟结构中创建不匹配和再定价他们的资产和负债来反应利率风险。利率风险与流动性风险是一个基本的风险相关的银行资源管理。这两种类型的风险所造成的不确定性方式的存款人可以在利率变动的情况下收回投资，一方面是指商业银行向其客户支付利息的不确定性，以吸引和保持存款形式的资金，另一方面利率风险表示由于利率的不可预期的演变而被银行注册的损失。

关键词：利率风险，敏感性资产及负债，资产负债管理，差距分析

一、简介

金融动荡无疑已到达东欧。作为结果，目前新成员国对未来金融中介，信贷增长，兑换率和实际收敛等基本问题的未来发展有着极大的不确定性。（Rădulescu，2009）。随着金融危机的出现，商业环境变得越来越有风险，对银行和其他金融机构在经济系统中的功能的正确性产生了负面影响。因此，一种高效的、有效的银行风险管理的问题成为一个最新的必要性，超过了以往任何时候。事实上这也是过去的几年里罗马尼亚的一个热门话题，银行不得不处理一个不稳定的金融动荡而影响整个罗马尼亚经济。

外文原文（字符数 17458）：

Finances - Accounting

INTEREST RATE RISK MANAGEMENT IN BANKING

Lect. Ph.D Imola Drigă

Lect. Ph.D Anca Jarmila Guţă

Lect. Ph.D Dorina Niţă

University of Petroşani

Faculty of Sciences, Petroşani, Romania

Abstract: Financial intermediation often exposes banks to interest rate risks by creating mismatches in the maturity structure and re-pricing terms of their assets and liabilities. The interest rate risk is along with the liquidity risk a fundamental risk associated to the management of bank resources. Both types of risk are caused by the uncertainty regarding the way depositors may withdraw their investments in case of interest rate variation, on one hand, and by the uncertainty that involves the interest rate paid by the commercial bank to its customers in order to attract and keep funds in form of deposits, on the other hand. The interest rate risk expresses the loss registered by the bank because of the unexpected evolution of the interest rate.

JEL classification: G18, G21, G32, G33

Key words: interest rate risk, sensitive assets and liabilities, assests-liabilities management, GAP analysis