UK: Досліджено теоретичні питання управління відсотковим ризиком у системі банківського ризик-менеджменту. Здійснено загальний динамічний аналіз резервів, аналіз відсоткового ризику за строками погашення фінансових інструментів та за умовами договорів щодо ймовірності перегляду відсоткової ставки конкретного банку. Розглянуто методи попередження відсоткового ризику у складі кредитних, депозитних та інвестиційних ризиків діяльності банку, зокрема контролінг. Описано моделі корпоративного управління ризиками у фінансово-банківській сфері у різних регіонах світу та в Україні. Акцентовано увагу на тому, що у процесі управління ризиками активну участь бере суспільство, виробляючи суспільну думку. Ідентифіковано ключові елементи механізмів внутрішнього контролю відсоткового ризику у банку
EN: Theoretical issues of the impact of interest rate risk on the basic activities of the bank and its management in the system of bank risk management have been studied. The most significant banking risks are necessarily related to the level of interest rates. The formation of reserves is a systemically important measure to insure the bank's risks, so a general dynamic analysis of the reserves of a particular bank have been done. It have been determined that the bank is exposed to significant risk from the negative impact of fluctuations in the dominant levels of market interest rates on its financial condition and cash flows, primarily from lending and deposit activities. The results of the analysis of interest rate risk on maturities of financial instruments and on the terms of interest rate revision agreements showed a high level of sensitivity of bank assets and liabilities to changes in interest rates, the presence of significant interest rate risk, which resulted in a decrease in reserves, which, however, allowed bank to stay in the profit zone. Methods of preventing interest rate risk in the credit, deposit and investment risks of the bank, including limitation, provisioning, risk allocation by transferring it to other participants in economic relations in the process of lending, diversification, insurance, and lobbying of corporate interests, improving information security and system approach have been considered. It have been special emphasized on controlling, which serves as a system of information-analytical and methodological support for heads of banking departments in the process of interest rate risk management. Models of corporate risk management in the financial and banking sphere have been described. It have been emphasized on the fact that society
takes an active part in the risk management process, producing public opinion. The key elements of the mechanisms of internal control of interest rate risk in the bank have been identified, in particular: adequate distribution of responsibilities; independent inspections; compliance with the type and level of risks; reliability of reporting; adequate compliance procedures.
