Liquidity gap (maturity ladder)

Roles that need it

• Liquidity Risk Analyst
• ALM Analyst
• Liquidity Reporting Analyst
• Treasury Analyst

Skills it belongs to

• Liquidity metrics (LCR, NSFR)
• Asset-liability management and rate risk

Related concepts

• Contingency funding plan (CFP)A contingency funding plan sets how a firm would respond to a liquidity stress: early warning indicators, escalation, roles and the funding actions available, such as selling liquid assets, repo or central bank facilities. It is tested regularly and reviewed in the ILAAP.
• Asset encumbranceAn asset is encumbered when it is pledged or otherwise committed, for example as collateral in repo, covered bonds or derivatives margin, so it cannot be freely sold or used for new funding. Banks report the encumbrance ratio and monitor it in liquidity planning.
• ALMM (Additional liquidity monitoring metrics)The additional liquidity monitoring metrics are EU supervisory reporting templates on liquidity beyond the LCR and NSFR: maturity ladder, funding concentration, prices of funding, rollover of funding and concentration of counterbalancing capacity.
• HQLA (High-quality liquid assets)High-quality liquid assets are assets that can be turned into cash quickly in private markets with little loss of value, such as central bank reserves and top-rated government bonds. They are split into Level 1, 2A and 2B, with haircuts and caps, and form the numerator of the LCR.

Sources

• Principles for sound liquidity risk management and supervision, BIS (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.