DR. NGARE PHILIP ODHIAMBO
MSc (Nairobi), PhD (Univ. of Linz, Austria) Financial Mathematics
Physical Address: CHIROMO Email: pngare@uonbi.ac.ke
Physical Address: CHIROMO Email: pngare@uonbi.ac.ke
We show empirically that bank's exposure to interest rate risk or income gap determines the
structure of the balance sheet. In particular, we show that in Kenya, commercial banks typically
retain a large exposure to interest rates that can be predicted through the income gap. We also
establish the sensitivity of income gaps to market interest rates as determined by the Central Bank
of Kenya (CBK) through treasury instruments. Quantitatively, a 200 basis point change in CBK
rates would lead to a change of net income equivalent to 0.4% of total assets of the bank.