Reviewing Interest Rate Risk

This section covers the following topics:

Examiners refer to Instruction 5000.20, Examination Scope, for specifications on required IRR review areas based on credit union type and asset size.

The NCUA has developed comprehensive materials to help examiners evaluate credit unions' IRR exposure, examiners may use the following job aids in MERIT:

• IRR Workbook (.xlsx)

• IRR Procedures Guidance (.pdf)

Last updated on December 06, 2024