How fair value, the effective interest rate (EIR), and expected credit losses (ECL) interact under IFRS 9; why off-market transactions must be unbundled into fair-value compon
Treasury. Interest rate risk (IRR). FTP. BP01. NII and NIM. Cost of Funds (CoF). Refixing risk (rate reset dates). P/L and Risk Limits. Swaps and shift fixings. Balance sheet management.
Islamic banking in treasury: how to operate without interest while still using a full toolkit for client financing, liquidity management, investment portfolios, and foreign-exchange risk. Using the example of a Kazakhstani Islamic bank, we examine real products—from Murabaha and Ijara to Sukuk and Wakalah/Mudarabah investment deposits.
