下一个风险是基础里克。当不同工具所赚取和支付的利率的调整的相关性出现异常时，就会出现重新定价问题。当利率的变化和差异导致现金流发生不可预见的变化时，收益将分散在公司的负债、OBS和资产中，导致到期或重新定价问题(Sharifi, Saeidi和Saeidi, 2014)。
The purpose of this analysis is to conduct a three-part analysis. The first aspect is to understand the causes and the sources of the IRR. The second factor is to analysis the impact of IRR on the financial institutions and finally the measures undertaken by the various financial institutions to measure and manage the IRR will be analysed. The different forms of GAP management and financial derivative that are used to manage the IRR will be discussed in the following.
The next risk is the basis rick. When there are anomalies in the correlation of the adjustments of the rates earned and paid on the different instruments, there will be repricing issues. In cases where the interest rate changes and the differences give rise to unforeseen changes in the cash flow, the earning will be spread among the liabilities, OBS and the asset of the company leading to maturity or repricing issues (Sharifi, Saeidi and Saeidi, 2014).
These are some of the main sources of the IRR. The impacts of the IRR on the financial institutions are discussed in detail in the following.