Estimation of Credit Exposures. Regression-Based Monte-Carlo Simulation



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On the Using Regression-Based Monte-Carlo Simulation UBS AG October 16, 2009 at Department of Statistics and Mathematics WU Wien

Disclaimer Introduction The opinions expressed in this presentation are those of the author and do not represent the ones of UBS AG or any affiliates. The risk control principles presented are not necessarily used by UBS AG or any of its affiliates. This presentation does not provide a comprehensive description of concepts and methods used in risk control at UBS AG.

Table of contents 1 Introduction 2 Market Exposure Credit Exposure 3 Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme 4 Convertible Bond Cancelable Interest Rate Swap Variance Swap 5

Broader Background: Market & Credit Risk Aggregation General motivation: firmwide risk aggregation of market and credit risks - Top-Down vs. Bottom-Up Approach Top-Down approach is based on the concept of Copulas and specifies dependence at risk type level

Bottom-Up Approach Bottom-up methodology captures dependence at an elementary risk driver level Several steps that need to be considered: (a) identification of risk factors; (b) use of historical data to determine the relationships between risk drivers; (c) simulation of the most appropriate model for the risk factors. Appropriate risk drivers - for market risk: equity prices, interest rates, swap rates, bond prices, FX rates, commodity prices, credit spreads,... - for credit risk: default trends and rates, expected default frequencies (EDFs),credit spreads, recovery rates, macroeconomic variables,...

Bottom-Up Approach Implications: consistent valuation for all type of products accounting for dependencies among risk drivers is needed; as well as a proper definition of a joint bottom-up loss variable for market and credit risk.

Introduction Risk management function has advanced significantly in recent years Three credit risk components: default indicator, exposure at default, loss given default Problem: to quantify credit exposure for complex products with no analytical (closed-form) solution in a scenario conistent way Scarce literature: conditional valuation approach by Lomibao and Zhu (2005), Phykhtin and Zhu (2006,2007) using the Brownian brigde technique Our approach: modified version of least-squares Monte-Carlo technique by Longstaff and Schwartz (2001)

Notation Introduction Market Exposure Credit Exposure Let (Ω, F, (F t ) t 0, P) be a filtered probability space with underlying stochastic process (X t ) t 0, X t R d, F t = σ(x s, 0 s t), P is physical prob. measure, assume there exists EMM Q P V t, t 0: value of a financial product over time NPV t = E Q [C ashflows (t, T) F t ]: net present value of outstanding cash flows to some counterparty, C ashflows (t, T), 0 t T: a claim s discounted net cash flow between time t and T. Distinction between market and credit risk exposure

Market Exposure Introduction Market Exposure Credit Exposure Definition (Market Exposure) We define market exposure ME t at time t as the future market value of the product, i.e. ME t = V t, t 0. Moreover, the time-t maximum likely market exposure (MLME) at some confidence level α is given by MLME α t = inf{x : P[ME t > x] 1 α}. (1) Then the expected market exposure (EME) at time t as seen from time zero is given by EME t = E P [ME t ] (= E P [ME t F 0 ]). (2)

Credit Exposure Introduction Market Exposure Credit Exposure Definition (Credit Exposure) We define the credit exposure CE t at time t to a counterparty as its zero-floored expected discounted outstanding cash flows, i.e. CE t = max(npv t, 0), t 0. (3) Analogously to (1) and (2), we define MLCE α t = inf{x : P[CE t > x] 1 α} t 0, and ECE t = E P [CE t ] t 0. Provided the counterparty defaults at time t, i.e. on {τ = t}, corresponds to the so-called exposure at default (EAD).

Simulations within Simulations Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme MC-simulation has become the favorite tool for pricing complex financial instruments Calculation of future exposures: rather easy for products with closed-form solution; simulate underlying risk drivers X t under P (scenarios) and insert them into the corresponding formulas for V t or NPV t (pricing). If there is no closed-form solution computational infeasible, due to additional simulations (under Q) for pricing. Solution: approximate conditional expectations for V t or NPV t

Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme 1800 1700 Pricing simulations 1600 Scenario simulations 1500 1400 1300 1200 0 10 20 30 40 50

American Put Introduction Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme The American put option price V t at time t is calculated according to [ V t = sup E Q e R ] τ t r sds (K S τ ) F t, (4) τ t with optimal stopping times τ T LSMC: Estimate optimal stopping time τ by backward induction comparing at each point in time the intrinsic value I t (exercise value) and the extrinsic value F t (continuation value), For the purpose of modeling exposures, we also need to account for the change of measure dq dp

Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme 12 American Put Exposure ME t 10 8 6 V 0 4 MLME t 0.975 q t Q,0.975 2 EME t E Q [V t ] 0 0 0.2 0.4 0.6 0.8 1 time Number of exercised paths under pricing and exposure algorithm 60% 40% % pricing paths % exposure paths 20% 0% 0 0.2 0.4 0.6 0.8 1 time

Exposure Algorithm Introduction Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme Additional Notation: C ashflows (t, T) = D(t, T)h(X T ) single cash-flow with discount factor: D(t, T) = e R T t r sds payoff function: h(x t ) zero-coupon bond prices: B(t, T) = E Q [D(t, T) F t ] change of measure density: M t := dq dp Ft Algorithm (Exposure algorithm) (1) Simulate L independent paths X (l) t k, k = 0,...,K, l = 1,...,L, of the underlying process under the P probability.

Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme Algorithm (Exposure Algorithm cont.) (2) At terminal date t K = T, set V (l) (l) T = h(x T ) for l = 1,...,L, and define the stopping time τ K := T. (3) Apply backward induction, i.e. k + 1 k for k = K 1,...,1 (a) estimate extrinsic or continuation values F (l) t k = B (l) (t k,τ k+1 ) F (l) (l) t k for l = 1,...,L, where F t k is estimated by regressing discounted measure-rebased values D (l) (t k,τ k+1 ) M (l) B (l) (t k,τ k+1 ) on appropriate basis functions; τ k+1 M (l) t k V (l) τ k+1

Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme Algorithm (Exposure Algorithm cont.) (3) (b) define a new stopping time τ (l) k according to the stopping rule; e.g. for the American option τ (l) k = min{m {k,k + 1,...,K} I (l) t m F (l) t m, I (l) t m > 0}; (c) for each path l = 1,...,L set NPV (l) t k = max{i (l) t k,f (l) t k } and NPV (l) t m = 0 for t m > τ (l) k. (4) Calculate the estimated exposure at time t = 0 by NPV 0 = 1 l L D(l) (0, τ 1 )M (l) L τ 1 V τ (l) 1. (5) Set CE (l) t = max(npv (l) t, 0) for the estimated credit exposures.

Decomposition and Truncation Avoiding Simulations within Simulations American Option The Algorithm Decomposition and Truncation Scheme Let D 1,...,D d be a partition of the state-space of X τ Assuming interest rates to be zero, the continuation value at time t is given by F t = E P [ Mτ M t h(x τ ) F t ]. Applying Bayes theorem we can decompose the continuation value: F t = d E P [ M τ h(x τ ) X τ D i, F t ] P[X τ D i F t ]. M } t } {{ } {{ } =:II =:I i=1 Truncation of I by setting minimum and maximum values for this partition Decomposition of II can be achieved by multi-nomial regression techniques

Convertible Bond Introduction Convertible Bond Cancelable Interest Rate Swap Variance Swap Setup: Convertible bond with multiple exercise decisions (voluntary and forced conversion, put and call options) Underlying stochastic driver: dividend paying stock with dynamics ds t = (µ δ)s t dt + σs t dw P t S 0 = 100 Exercise can take place at each point in time; maturity: 2 years.

2Y Convertible Bond Exposures Convertible Bond Cancelable Interest Rate Swap Variance Swap 120 100 Convertible Bond Exposure MLCE t 0.975 CE t 80 60 40 ECE t 20 0 0.5 1 1.5 2 time 1 Cummulative Distributions of 3M, 6M, 1Y and 2Y Exposure 0.8 CDF CEt (x) 0.6 0.4 CE 3M CE 6M 0.2 CE 1Y CE 2Y 0 0 20 40 60 80 100 120 140 x

Cancelable Interest Rate Swaps Convertible Bond Cancelable Interest Rate Swap Variance Swap A callable (putable) swap is an interest rate swap (IRS), where the fixed rate payer (receiver) has the right, but not the obligation to terminate the contract at pre-determined dates during the swaps lifetime Specification: short-rate r t is governed by a two-factor Vasicek model 5-year cancelable IRS contract, which can be exercised each half a year;

5Y Cancelable Interest Rate Swaps Convertible Bond Cancelable Interest Rate Swap Variance Swap 0.08 0.07 0.06 0.05 Callable Interest Rate Swap MLCE t 0.975 ECE t CE t 0.04 0.03 0.02 0.01 0 0 1 2 3 4 5 time 8 x 10 3 Putable Interest Rate Swap 7 6 5 MLCE t 0.975 ECE t CE t 4 3 2 1 0 0 1 2 3 4 5 time

Variance Swap Introduction Convertible Bond Cancelable Interest Rate Swap Variance Swap A standard variance swap pays off the difference between the annualized realized variance σr 2 and a pre-specified strike K Additional feature: capped by σcap 2 = 0.075; i.e. the payoff becomes min 1 T v s ds, σ 2 Cap T 0 } {{ } K, σr 2 where v t denotes the instantaneous variance rate, K = 0.05. v t is modelled by Heston model with stochastic central tendency

2Y Capped Variance Swap Convertible Bond Cancelable Interest Rate Swap Variance Swap 0.03 0.025 0.02 2Y Capped Variance Swap Exposure MLCE t 0.975 CE t 0.015 0.01 ECE t 0.005 0 0 0.5 1 1.5 2 time 1 Cummulative Distributions of 3M, 6M, 1Y and 2Y Exposure CDF CEt (x) 0.9 0.8 0.7 0.6 0.5 0.4 CE 3M CE 6M CE 1Y CE 2Y 0.3 0 0.005 0.01 0.015 0.02 0.025 x

Introduction Presented approach allows to estimate credit exposures without closed-form formulas by backward induction The algorithm incorporates change of measure technique, and partitions the state space of the payoff function Practical feature: simple and easy to implement However, comparison of performance with other techniques such as non-parametric approaches using Malliavin calculus are desirable.

References Introduction F.E. Longstaff and E.S. Schwartz, Valuing American Options by Simulation: A Simple Least-Squares Approach, Review of Financial Studies, Vol. 14, No. 1, pp. 113-147, 2001. D. Lomibao and S. Zhu, A Conditional Valuation Approach for Path-Dependent Instruments, Counterparty Credit Risk Modeling, Risk Books, London, 2005. M. Pykhtin and S. Zhu, Measuring Counterparty Credit Risk for Trading Products under Basel II, in The Basel II Handbook (2nd edition), edited by M. K. Ong, Risk Books, London, 2006. M. Pykhtin and S. Zhu, A Guide to Modelling Counterparty Credit Risk, GARP Risk Review, July/August, 2007.