... levels of IRR canjeopardize the stability of earnings and capital levels of insured institutions.The importance of IRR relates to the banking industry’s reliance on net interest income. Net interestincome, ... percent of institution examined in 1999 received an“S” rating of “1” or “2.” Bank TrendsFDIC, Division of Insurance4Industry Models of Interest Rate SensitivityLarge Commercial Banks. Levels of ... discussion of FAS 133, see Lisa Ashley,“Financial Accounting Standard No. 133—The reprieve,”Chicago Fed Letter, July 1999, Issue 143, pp. 1, 3. Analysis of Emerging Risks In Banking BBBBaaaannnnkkkk...