This document discusses various concepts related to balance sheet management and Basel accords. It defines key terms like net interest income, net interest margin, and price matching. It also discusses different types of risks like credit risk, market risk, operational risk and systemic risk. Some key points covered are - Tier 3 capital can be used to meet additional market risk under Basel II, non-performing loans are classified as substandard assets, Pillar 1 relates to minimum capital requirements while Pillar 3 relates to market discipline. Indian and foreign banks migrated to Basel II guidelines from March 31, 2008.