An institution has assets of $1,000, equity of $100, and a leverage-adjusted duration gap of +1.5 years. Current interest rates are 2%. What level of interest rate change (AR) would wipe away the institution's equity capital? An institution has assets of $1,000, equity of $100, and a leverage-adjusted duration gap of +1.5 years. Current interest rates are 2%. What level of interest rate change (AR) would wipe away the institution's equity capital