The article discusses the importance of analyzing banks' funding structures and stress testing to assess if they can meet their financial obligations. By using a liquidity gap analysis, the researchers can measure the degree of liquidity mismatch and potential shortfalls in the future. The Liquidity Gap Report (LGR) helps identify if a bank may face liquidity issues and the potential costs involved. The LGR is crucial for evaluating both liquidity and wealth risks, and incorporating counterbalancing capacity improves the accuracy of forecasts. This tool is essential for assessing and stress testing risks in a quantitative and qualitative manner.