Answer: The undrawn commitments report identifies the off-balance sheet products that the bank may be required to fund.

## Explanation Let's analyze each option: **Option A: Incorrect** - The funding gap report actually shows the maturity mismatches between assets and liabilities, not the concentration of funding providers. - Concentration of funding providers is typically shown in a funding concentration report. **Option B: Correct** - The undrawn commitments report properly identifies off-balance sheet products (such as credit lines, loan commitments, and letters of credit) that the bank may be required to fund if drawn upon. - These represent contingent liquidity risks that can materialize during stress periods. **Option C: Incorrect** - The wholesale pricing and volume report focuses on the bank's ability to raise funds in wholesale markets and the associated costs, not maturity gaps. - Maturity gaps are identified in the funding gap report or liquidity gap report. **Option D: Incorrect** - The liability profile report shows the composition and characteristics of the bank's liabilities (e.g., types, maturities, concentrations), not when cumulative cash flow becomes negative. - The time when cumulative cash flow becomes negative is typically identified in a cash flow projection or cumulative liquidity gap report. Therefore, option B is the correct statement about liquidity risk reports.

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