The correct statement about liquidity risk reports that the manager should make is option B. The undrawn commitments report identifies off-balance sheet products which the bank may be required to fund. This is because off-balance sheet items are not recorded on the bank's balance sheet but can still pose financial obligations or risks that the bank must consider in its liquidity risk management. The other options are incorrect for the following reasons:

• Option A is incorrect because the funding concentration report illustrates the concentration of different funding providers for the bank, not the identification of the concentration.
• Option C is incorrect because the funding maturity gap report identifies the maturity gaps for all assets and liabilities of the bank, not just the wholesale pricing and volume.
• Option D is incorrect because the cash flow survival horizon illustrates the horizon when the bank's cumulative cash flow becomes negative, not the liability profile report.

This understanding is crucial for risk analysts to effectively manage and report on liquidity risks within a banking institution.