Article: Supervising interest rate risk management.

Over the past 20 years, financial institutions have made significant efforts to establish and improve their procedures for interest rate risk management, including using economic models of interest rates and related models of credit risk (Lopez 2001a, b). At the same time, bank supervisors worldwide, including the Federal Reserve, have been expanding their knowledge and oversight of interest rate risk management techniques. For example, U.S. bank supervisors recently issued supervisory guidance on sound risk management practices regarding the valuation of mortgage servicing rights (Board of Governors 2003).

The centerpiece of these international supervisory ...

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