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Asset Liability Management (ALM) is a regulatory requirement in India and also required for strategic Bank Management. ALM provides an integrative and innovative perspective to the Balance Sheet Management of Banks. Gap Analysis, a technique of Asset Liability Management is used to analyze the Liquidity Risk or Interest Rate Risk. In this paper, Gap Analysis Technique (maturity profiling) has been used to analyze the Liquidity Risk of Small Finance Banks In India during the period 2020-2021. It was concluded that the majority of the Banks taken for study were exposed to liquidity risk.
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