آثار مخاطر سعر الفائدة على القيم المالية للموجودات والمطلوبات لدى المصارف الخاصة في سورية "حالة تطبيقية على المصرف الدولي للتجارة والتمويل "

Abstract

This study aimed to determine the ability of private banks in Syria to face the effects of interest rate risks on both bank profitability indicators and owners' equity. This was achieved by reviewing methods for measuring these risks and examining the ability of private banks in Syria to face these risks through their management of their assets and liabilities.

To achieve the study's objectives and test its hypotheses, the actual financial position of the bank case study. The measurement methods applied by the bank to measure interest rate risk were then analyzed, and apply the "Duration Gap" method (time sensitivity analysis) to measure interest rate risk for the bank case study.

The conclusion stated that the International Bank for Trade and Finance (IBTF) was sensitive to assets and achieved a positive "Duration Gap" during the study year 2023. In addition, the conclusion stated that every financial instrument within the International Bank for Trade and Finance's balance sheet remained exposed to changes in its financial values as a result of interest rate risks on both assets and liabilities.