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ALMB-P09
PGDM 2009-11: Term-V

Asset Liability Management in Banks
(Faculty: Prof. Asit Ranjan Mohanty)
Email: Asit.Mohanty@ximb.ac.in

COURSE OUTLINE
Introduction

Banking institutions, which actively manage their risks, have a decisive competitive advantage. Asset Liability Management (ALM) is a major component of the overall risk management of an institution and typically focuses on financial risks. A working definition of ALM, “Asset-Liability Management is the ongoing process of formulating, implementing, monitoring, and revising strategies related to assets and liabilities in an attempt to achieve financial objectives for a given set of risk tolerances and constraints.” It covers the set of techniques used to manage interest rate and liquidity risks. It deals with the structure of the Balance Sheet subject to the given constraints - internal, external and regulatory. ALM policies are intended to keep liquidity and interest rate risks at an acceptable level given expectation of future interest rates. Liquidity and interest rate policies are interdependent since any projected liquidity gap will be funded at an unknown rate.

The course would provide understanding of Measurement and Management of Liquidity. Interest rate risk & Choosing assets and liabilities, which result in the highest expected return on equity. The measurement of Economic Capital in the Banking Book which is one of the important aspects of the Pillar II of the New Revised Basel Framework will be addressed as Part of the Interest Risk Management.
Background

In the evolving financial environment, Banks & Financial Services Industries (BFSI) are exposed to different types of risks. The management of risk has become very important matter of concern for efficient use of Capital across business lines and, also for strengthening the soundness and stability of the banking system and efficient use of Capital across business lines. The building blocks for management of risks are broadly divided into:

· Risk Identification
· Risk Measurement
· Risk Pricing
· Risk Monitoring and control
· Risk Mitigation
The implementation of Basel II accord to provide capital cushion against the unexpected losses is the major challenge for the Banks.

In this context, this course has been designed to address the concerned issues with the purpose of providing increasing knowledge and capacity to the BFSI sectors in order to estimate, mitigate and manage the risks. This course covers an in-depth analysis of capital computation for Credit, Market and Operational Risk. It also provides critical inputs for estimation of Economic Capital (EC) for credit risk and Risk Based Pricing (RBP) which is the ultimate goal of managing the risk. In this context, we analyse how the better managemenr ao Asset and liability of the Banks leads to the soundness and tability in the Baking Sector in Particular and Financial Sector in General.




Recommended Text:


· Management of Financial Institutions : Meera Sharma
· Asset Liability Management : T.Ravi.kumar, Vision Books
· Fundamentals of Risk Measurement : Marrison Chris, Tata McGRAW-Edition 2005

· Bank Asset Liability Management : Moorad Choudhry, Willey Finanace

· Asset Liability Management Tools: A Hand Book of Best Practice by Bernd Scherer , Risk Books

· Guidelines for Implementation of the New Capital Adequacy Framework(NCAF) April 2006: Reserve Bank of India Publication


Class Participation (CP)

Class-participation is an integral component of the learning process. CP includes the attendance & discipline in the classroom. The weight from -20% to +10% will be given depending upon the above criteria.
Contents

The details of the content of the course are given below.

Module 1: Goals of ALM and ALM Process flow – 1 session
Module 2: Liquiduidity Risk Management – 3 Sessions
Module 3: Interest Risk Management & Economic Capital on account of Interest Rate Risk(Through Mean Reversion Model) – 4 Sessions
Module 4: Earning Analysis in ALM – 4 Sessions
Module 5: Behavioral Models for Perpetual Products. Prepayment Models – 4 Sessions
Module 6 : The Economics of Securitization & it’s impact on Balance Sheet - 2 Sessions
Module 7:What If Analysis and Fund Transfer Price (FTP) Mechanism of Banks - 2 Sessions



Module 1 : Goals of ALM and ALM Process Flow
Session 1: Goals of ALM & ALM Roles and Responsibilities

Module 2 : Liquiduidity Risk Management
Session 2 to 4:
· ALM Products
· Contractual Computations
· Tolerance & Coverage Ratio Analysis
· Static Liquidity Ratios

Module 3: Interest Risk Management & Economic Capital on account of Interest Rate Risk
Session 5 to 8:
· Weighted Average Yield & Weighted Average Cost Distribution
· Tolerance Analysis
· Behavioral Analysis for Interest Rate Sensitivity Position of SB Account
· Break Even Rate
· Different Approaches to Value at Risk
· Mean Reversion Model
· Computation of Economic Capital

Module 4 : Earning Analysis in ALM
Session 9 to 12:
· Earning at Risk (EaR) Analysis
· Duration Gap Analysis
· Market Value of Equity ( NPV & MDuration Approach)


Module 5 : Behavioral Models for Perpetual Products. Prepayment Models

Session 13 to 16:
· Behavioral Analysis for Perpetual Products (Curve Fitting Approach)
· Prepayment Models ( PSA Model, OTS Model, Internal Model)
· Off Balance Sheet Model (Internal Model)

Module 6 : The Economics of Securitization & it’s impact on Balance Sheet
Session 17 to 19:
· Introduction to Securitisation
· Process in Securitisation
· Securitization and Capital Management
· The Waterfall of Cash Flows and Losses
· Implication of Securitisation on cost of funds for the Bank
· Implication of Securitisation on Balance Sheet
· CDO as an ALM Instrument
Module 7 : What If Analysis and Fund Transfer Price (FTP) Mechanism of Banks
Session 19 to 20:
· Change in Inertest Rate
· Product Switch
· Product Roll Over (Renewal of Deposits & Rollover of Loans
· New Business
· Prepayment of Loans,
· Drawdown of Un drawn balances
· Pre Mature Closure of deposits.
· Balance Sheet Forecasting of Bank
· Fund Transfer Price (FTP) Mechanism of Banks
· Stress Test and Contingency Funding Plan for Banks
· Hedging Strategy for On Balance Sheet Products Code of Ethics
For individual quizzes/End term, it is unethical to seek any direct help from others, whether or not you finally make use of the help. Discussions among individuals either in class-room or in the examination hall are completely forbidden. Those who will be identified disturbing in the class will be asked to leave the class immediately. No one is allowed to come to the class after the scheduled start time. You should not carry either the Cell Phones & Laptops to the class.

Feedback
I would also request you to give me continuous feedback. I would be in the class room for some more time after the class is over to take up your doubts and feed back. You may form a “focus group” (consisting of 6-7 students from the class with diverse backgrounds including the CR) that continuously interacts with the students and informs me about their problems, if any, with the course.

Contact Details

Though I am usually available in my office till late in the evening, it is better to check beforehand. I also come to office on weekends and would try to give you a weekend appointment if you need one. You can, of course, always reach me by e-mail at Asit.Mohanty@ximb.ac.in. My Ext – 995.

The scope of the course outline is not exhaustive to cover Asset Liability Management in the Banks. Nevertheless care has been taken to ensure that none of the important concepts remain untouched. By the time you complete the course, you would realize that how the Management of Assets & Liability is a never ending process…….but you will get good basic foundation on Asset Liability Management of the Banks.

Wish all of you enjoyable learning and the best of everything.
Created By: Debasis Mohanty on 08/14/2010 at 09:05 AM
Category: PGDM-II Doctype: Document

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