Balance Sheet Management Insights

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Funds Transfer Pricing as a Steering Mechanism, a Mirai RiskTech whitepaper on FTP and contribution margin

Funds Transfer Pricing (FTP): How Banks Measure the Real Margin

Álvaro Nieto By Álvaro Nieto
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3'
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From FTP spreads to contribution margin by business area, region and branch. What Is Funds Transfer Pricing? Funds transfer pricing (FTP) sets the real cost of money for the bank behind every loan...

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Explore our most downloaded whitepapers and in-depth articles on ALM, Treasury, and Risk.

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Funds Transfer Pricing (FTP): How Banks Measure the Real Margin

From FTP spreads to contribution margin by business area, region and branch. What Is Funds Transfer Pricing? Funds transfer pricing (FTP) sets the...

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The Liquidity Reset: Will the Discount Window Enter the LCR?

For more than a decade, one rule has been treated as settled in US liquidity regulation: the discount window does not count. The Federal Reserve's...

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Browse our full collection of articles on Balance Sheet Management, ALM, liquidity, risk, regulation, and financial technology.

Banker among city lights at night, illustrating an IRRBB glossary of interest rate risk acronyms from ALCO to ΔEVE
Interest Rate Risk Regulation

IRRBB Glossary: 40+ Acronyms Decoded, from ALCO to ΔEVE

Mirai RiskTech By Mirai RiskTech
Nov 11, 2026, 9:00:19 AM — 7'

Interest rate risk in the banking book comes wrapped in four jurisdictions' worth of acronyms, and half the difficulty of reading a regulation, a...

Bankers passing loan documents across a trading desk, illustrating what funds transfer pricing measures behind every loan
Balance Sheet Management ALM FTP

What Is Funds Transfer Pricing? The Cost Behind Every Loan

Álvaro Nieto By Álvaro Nieto
Nov 5, 2026, 9:00:10 AM — 8'

For years, banks operated with interest rates close to zero, and the cost of funding a loan was almost invisible in its margin. When central banks...

Banker in a city at night, illustrating the UK Overall Liquidity Adequacy Rule and why a 100% LCR is not enough
Liquidity

The OLAR: Why a 100% LCR Is Not Enough in the UK

Mirai RiskTech By Mirai RiskTech
Nov 4, 2026, 9:00:18 AM — 4'

Short answer: in the UK, hitting 100% on the Liquidity Coverage Ratio does not mean a firm is compliant. Above the ratios sits the Overall Liquidity...

Six interest rate shock curves fanning out from a yield curve, with a 15% of Tier 1 threshold line marking the outlier zone
Interest Rate Risk Regulation

EVE Supervisory Outlier Test (SOT) in IRRBB Explained

Mirai RiskTech By Mirai RiskTech
Oct 30, 2026, 9:00:00 AM — 7'

The EVE supervisory outlier test (SOT) is the supervisory tripwire for interest rate risk in the banking book (IRRBB): it flags a bank to its...

Deposit balance chart viewed through a reversed lens, illustrating non-maturity deposit models built from conclusion to data
ALM Liquidity Interest Rate Risk

Non-Maturity Deposit Models: Built the Wrong Way Around

Luis Estrada By Luis Estrada
Oct 29, 2026, 9:00:09 AM — 10'

Most non-maturity deposit models are not wrong because banks use the wrong techniques. They are wrong because they are built in the wrong order: the...

Timeline from 2026 to 2030 with a dense cluster of regulatory milestones in 2027 thinning out toward 2030
Regulation

Capital Regulation Outlook 2026-2030: What to Watch

Mirai RiskTech By Mirai RiskTech
Oct 28, 2026, 9:00:23 AM — 6'

Most forward-looking pieces on bank capital are predictions dressed up as a schedule. This capital regulation outlook separates the two: what carries...