The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

GAPPING Definition & Legal Meaning

Definition & Citations:

The process of deliberately mismatching ASSETS and LIABILITIES in order to take advantage of an anticipated change in INTEREST RATES. Although gapping has the potential of generating greater returns, it can also increase a firm

Disclaimer

This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.