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Restructuring counterparty credit risk

Restructuring counterparty credit risk
Restructuring counterparty credit risk
We introduce an innovative theoretical framework for the valuation and replication of derivative transactions between defaultable entities based on the principle of arbitrage freedom. Our framework extends the traditional formulations based on credit and debit valuation adjustments (CVA and DVA).

Depending on how the default contingency is accounted for, we list a total of ten different structuring styles. These include bi-partite structures between a bank and a counterparty, tri-partite structures with one margin lender in addition, quadripartite structures with two margin lenders and, most importantly, configurations where all derivative transactions are cleared through a central counterparty (CCP).

We compare the various structuring styles under a number of criteria including consistency from an accounting standpoint, counterparty risk hedgeability, numerical complexity, transaction portability upon default, induced behaviour and macro-economic impact of the implied wealth allocation.
counterparty credit risk, cva, dva, margin lending, securitisation, basel III, ccp, clearing, collateral, otc
978–3–86558–909–5
14/2013
Deutsche Bundesbank
Albanese, Claudio
f6db2dca-5632-4bc0-ac1f-d61acdb61a3f
Brigo, Damiano
9414c724-1aa5-4163-8c34-dae78ee61c78
Oertel, Frank
5026be9a-a787-477f-bf94-23c72bd08ef5
Albanese, Claudio
f6db2dca-5632-4bc0-ac1f-d61acdb61a3f
Brigo, Damiano
9414c724-1aa5-4163-8c34-dae78ee61c78
Oertel, Frank
5026be9a-a787-477f-bf94-23c72bd08ef5

Albanese, Claudio, Brigo, Damiano and Oertel, Frank (2013) Restructuring counterparty credit risk (Bundesbank Discussion Paper, 14/2013) Frankfurt am Main, DE. Deutsche Bundesbank 40pp.

Record type: Monograph (Discussion Paper)

Abstract

We introduce an innovative theoretical framework for the valuation and replication of derivative transactions between defaultable entities based on the principle of arbitrage freedom. Our framework extends the traditional formulations based on credit and debit valuation adjustments (CVA and DVA).

Depending on how the default contingency is accounted for, we list a total of ten different structuring styles. These include bi-partite structures between a bank and a counterparty, tri-partite structures with one margin lender in addition, quadripartite structures with two margin lenders and, most importantly, configurations where all derivative transactions are cleared through a central counterparty (CCP).

We compare the various structuring styles under a number of criteria including consistency from an accounting standpoint, counterparty risk hedgeability, numerical complexity, transaction portability upon default, induced behaviour and macro-economic impact of the implied wealth allocation.

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More information

Published date: 26 April 2013
Keywords: counterparty credit risk, cva, dva, margin lending, securitisation, basel III, ccp, clearing, collateral, otc
Organisations: Mathematical Sciences

Identifiers

Local EPrints ID: 352091
URI: http://eprints.soton.ac.uk/id/eprint/352091
ISBN: 978–3–86558–909–5
PURE UUID: 4a82e2f0-035f-4b2b-a80c-6e7b755ccb8f

Catalogue record

Date deposited: 01 May 2013 11:17
Last modified: 14 Mar 2024 13:48

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Contributors

Author: Claudio Albanese
Author: Damiano Brigo
Author: Frank Oertel

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