利率敏感性指的是银行资产的利息收入与负债的利息支出受市场利率变化的影响大小，以及它们对市场利率变化的调整速度。如利率浮动的资产和负债，其利率随市场利率的变化而变化，那么它们就是利率敏感性资产和负债；相反，利率固定的资产与负债就不是利率敏感性的。
利率敏感性债务 rate sensitive liability ; RSL
利率敏感性负债 RSL ; IRSL ; Rate-Sensitive Liability ; Interest Rate Sensitive Liabilities
利率敏感性缺口 Interest rate sensitivity gap ; FG ; IRSG ; Funding Gap
利率敏感性资产 IRSA ; Rate-Sensitive Asset ; Interest Rate Sensitive Assets
和利率敏感性负债 rate-sensitive liabilities ; Rate-SensitiveLiability ; RSL
利率敏感性比率 Sensitive Ratio
对利率敏感性资产 rate-sensitive assess ; RSA
即对利率敏感性资产 rate-sensitive assess
与利率敏感性负债 IRSL
With gap, the net return of interest rate will increase with the increasing of rate when the gap of interest rate sensitivity is positive; and the net return will decrease with the decreasing of rate.
通过比较两者的综合持续期，即可衡量其利率风险。 使用缺口分析法衡量商业银行利率风险的依据是：利率敏感性缺口为正缺口时，利率上升，则净利息收入增加；利率下降，则净利息收入减少。
参考来源 - 商业银行利率风险及管理Insurers' assets are interest rate sensitive. But their liabilities are less interest rate sensitive.
利率风险的来源之二是资产负债的利率敏感性不匹配。
参考来源 - 利率体制转轨时期我国寿险公司利率风险问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
资产负债业务利率敏感性负缺口带来的利率风险；
The business interest-rate sensitiveness of the asset-liabilities is defeated by the interest-rate risk that the gap brings;
对利率敏感性较大，搭配极不合理，银行净利差波动较大。
Is big to the interest rate sensitivity, matching is extremely unreasonable, the bank spread fluctuation is only big.
因此，设计不同利率敏感性的证券就是为能够满足特定投资者的需求。
Design of securities with different level of interest rate sensibility is therefore for the demand of investors.
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