Asset Liability Gap Calculator

Work out asset liability gap instantly with clear inputs, formula shown and shareable results.

About Asset Liability Gap Calculator

A negative gap means more liabilities than assets reprice in the period, so rising rates squeeze net interest income. Multiplying the gap by the rate move gives the earnings at risk over that repricing bucket.

Formula

Repricing gap

Gap = rate sensitive assets - rate sensitive liabilities; ΔNII = gap × rate change

Worked example

With the default values below, Asset Liability Gap Calculator returns Rate Sensitive Gap of -$140,000,000.00. Change any input above and every figure here is recalculated in your browser.

Inputs used

Rate Sensitive Assetsminimum 0: 600,000,000
Rate Sensitive Liabilitiesminimum 0: 740,000,000
Rate Change In Basis Pointsaccepts -1,000–1,000: 100
Total Assetsminimum 0: 1,200,000,000

Results

Rate Sensitive Gap: -$140,000,000.00
Change In Net Interest Income: -$1,400,000.00
Assets To Liabilities Ratio: 0.8108
Gap As Share Of Total Assets: -11.667%

Step by step

1Values used
2Repricing gap
3Rate Sensitive Gap= -140,000,000.00
4Change In Net Interest Income= -1,400,000.00
5Assets To Liabilities Ratio= 0.8108
6Gap As Share Of Total Assets= -11.667

Assumptions and limits

The result is derived only from the 4 inputs listed above. Anything not among them is not part of the calculation.
In particular, this calculator does not take inflation, tax, fees or charges or compounding frequency into account.
Figures are rounded for display to 4 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
Figures are estimates based on the inputs given. Bank charges, regulatory minima and market rates change and differ between institutions and jurisdictions. This is not financial advice — confirm with your bank or treasury policy.

How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.

Figures are estimates based on the inputs given. Bank charges, regulatory minima and market rates change and differ between institutions and jurisdictions. This is not financial advice — confirm with your bank or treasury policy.

Frequently Asked Questions

Is a negative gap always bad?

Only if rates rise. A liability-sensitive bank gains when rates fall, so the gap encodes a rate view.

What are the limits of gap analysis?

It ignores timing within buckets, basis risk and optionality such as prepayment and early withdrawal.